Section 100 is no more than a definition section for the purposes of section 101. The surcharge under section 101 applies only to undistributed investment income and estate income. Estate income comes from rent from land or buildings. Trading income is that which comes from a trade. I do not think there is any question turning on section 100.
SECTION 100.
Question proposed: "That section 100 stand part of the Bill."
Basically the distribution is taken into account.
Yes.
Question put and agreed to.