I move:
That section 46 of the Finance Act, 1963 (No. 23 of 1963), shall, with effect as on and from the 8th day of May, 1969, be amended by the insertion of the following definition after the definition of "hotel":
" `moneys received' includes—
(a) money lodged or credited to the account of a person in any bank, savings bank, building society, hire purchase finance concern or similar financial concern, and
(b) money, other than money referred to in paragraph (a) of this definition, which, under an agreement, other than an agreement providing for discount or a price adjustment made in the ordinary course of business or an arrangement with creditors, has ceased to be due to a person.
and money lodged or credited to the account of a person as aforesaid shall be deemed to have been received by the person on the date of the making of the lodgment or credit and money which has ceased to be due to a person as aforesaid shall be deemed to have been received by the person on the date of the cesser."