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42 Historic Buildings, Etc (Capital Gains Tax, Corporation Tax And Income Tax)

Volume 890: debated on Monday 21 April 1975

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Motion made, and Question,

That charges to capital gains tax, and to corporation tax and income tax on capital gains and development gains, may be imposed by provisions relating to disposals after 12th March 1975 of buildings of historic or architectural interest and other property within section 34 of the Finance Act 1975.—[Mr. Healey.]
put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.