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Losses On Disposals Of Gilt-Edged Securities Replaced Within Prescribed Period

Volume 895: debated on Thursday 17 July 1975

The text on this page has been created from Hansard archive content, it may contain typographical errors.

Amendments made: No. 90, in page 55, line 29, after 'period', insert 'after the acquisition'.

No. 91, in page 55, line 33, after 'period', insert 'after the disposal'.

No. 92, in page 56, line 10, at end insert

'before and after the disposal'.

No. 93, in page 56, line 18, at end insert

'"trading stock", in relation to a company carrying on life assurance business as defined in section 323 of the Taxes Act, does not include investments held in connection with that business except in so far as they are referable to general annuity business or pension business as defined in that section.'.—[Mr. Joel Barnett.]