I move:—
(1) That, for the purpose of removing doubts, it is hereby declared that the word "remuneration", when used in relation to a director of a company in any enactment relating to corporation profits tax (including excess corporation profits tax), shall be construed as meaning, and as having always meant, all remuneration, whether by way of fees, salary, bonus, commission or otherwise howsoever, payable by a company to a person in respect of a period during which he is or was a director of that company, whether that remuneration is or was payable to him wholly in his capacity as director of that company or wholly in some other capacity or partly in his capacity as such director and partly in some other capacity.
(2) That such provisions, in relation to allowances in respect of the remuneration of directors, as shall be prescribed by statute shall, as respects all accounting periods ending after the 31st day of December, 1943, apply and have effect in relation to excess corporation profits tax.
(3) That Section 43 of the Finance Act, 1941 (No. 14 of 1941), as amended by Section 18 of the Finance Act, 1942 (No. 14 of 1942), shall cease to apply in respect of any accounting period ending after the 31st day of December, 1943.