Part of Orders of the Day — Finance Bill. – in the House of Commons am ar 7 Gorffennaf 1937.
Where the income of any individual is such that he is not liable to payment of Income Tax and the whole or any part of such income is derived from the profits of a body corporate chargeable in respect of the national defence contribution, such individual shall be entitled to recover so much of the national defence contribution paid as is attributable to his holding in the body corporate.—[Mr. C. Brown.]