Mr. Deputy Speaker:

With this we may also discuss the following amendments:

No. 220, in page 33, line 17 at end insert 'but excluding income which has already borne the like charge to income tax as such income would have borne had it arisen to a person resident or domiciled in the United Kingdom'. Government amendment No. 224.

Amendment No. 222, in page 33, line 31, at end insert— '(5) After sub-paragraph (7) of paragraph 11 of Schedule 5 to the Finance Act 1975 there shall be inserted the following sub-paragraph:—(7A) Any amount treated as the income of an individual by virtue of the provisions of section 44 of the Finance Act 1981 shall be treated as reducing the amount of a distribution payment and in a case where income tax assessed under that section on an individual who has received in an earlier year of assessment a capital benefit paid out of settled property is paid on behalf of that individual out of the property comprised in the settlement such payment shall not be a distribution payment.".'. Amendment No. 223, in page 34, line 2, at end insert— '(9) In computing the amount of any relevant income, a deduction shall be allowed for foreign taxes and for administration and other expenses necessarily incurred and in computing the .:ax liability of the beneficiary, credit shall be given for any UK tax suffered on the relevant income.'. Government amendment No. 225.