I move:
That provision be made to amend sections 443 and 444 of the Income Tax Act, 1967 (No. 6 of 1967), as to the circumstances in which income paid to or for the benefit of a child of a settlor is to be treated as income of the settlor and that the provision aforesaid shall apply to any payment made after the year 1970-71, except a payment made in the year 1971-72, to or for the benefit of a child born after the 6th day of April, 1971, and so made by virtue or in consequence of a settlement made before the 28th day of April, 1971.