§ Amendments made: No. 59, in page 91, line 4, leave out `In section 29(1)' and insert '(1) Section 29'.
502
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No. 60, in page 91, line 5, after 'procedure)', insert—
'shall have effect subject to the following amendments.
(2) In subsection (1),'.
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No. 61, in page 91, line 12, at end insert—
'(3) After subsection (1) there shall be inserted—
(1A) Where an assessment is made by virtue of subsection (1)(c) above, any necessary adjustments shall be made after the end of the year (whether by way of assessment, repayment of tax or otherwise) to secure that tax is charged in respect of income actually arising in the year.".'.—[Mr. Norman Lamont.]