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35 Identification Of Shares And Securities Disposed Of By Companies (Corporation Tax)

Volume 890: debated on Monday 21 April 1975

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Motion made, and Question,

That charges to corporation tax on chargeable gains and development gains may be imposed by provisions for identifying shares and securities disposed of by companies within a prescribed period before or after the acquisition of shares or securities of the same kind.—[Mr. Healey.]
put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.