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30 Value-Shifting (Capital Gains Tax And Corporation Tax)

Volume 929: debated on Monday 4 April 1977

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Motion made, and Question,

That charges to capital gains tax and corporation tax may be imposed by provisions relating to schemes or arrangements whereby there is a change in the value of an asset and a tax-free benefit is conferred on the person disposing of it or on other persons.—[Mr. Healey.]

put forthwith pursuant to Standing Order No. 94 ( Ways and Means motions), and agreed to.