HC Deb 26 June 1980 vol 987 c887

Resolved, That provision may be made wth respect to the matters to be taken into account by the Commissioners of Inland Revenue in exercising their powers under section 343(1) of the Income and Corporation Taxes Act 1970.—[Mr. Cope.]

Ordered, That it be an Instruction to the Standing Committee on the Finance Bill that they have power to make provision thereon.