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Resolved,
21. That for the purpose of Excess Profits Duty profits arising from the sale of trading stock otherwise than in the ordinary course of trade, at any time after the twenty-second day of April nineteen hundred and eighteen, shall be deemed to be profits arising from a trade or business, and where any such sale takes place after a trade or business has ceased the trade or business shall for the purpose aforesaid be deemed to have been carried on up to and including the date on which the sale takes place and where any trading stock is disposed of otherwise than by way of sale it shall for the purpose aforesaid be treated as having been sold.