§ 78. Mr. Buxtonasked the Chancellor of the Exchequer whether, in view of the de facto Government of Rhodesia's decision to block the remittance of dividends of Rhodesian companies to United Kingdom shareholders and compel them to be paid to a blocked bank account in Rhodesia, such shareholders will not be liable to United Kingdom tax on their dividends until such time as they can be remitted.
§ Mr. MacDermotIn these circumstances shareholders will be entitled to claim under Section 21 of the Finance Act, 1953, that the dividends in question should for the time being be left out of account in computing their liability.