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28 Company Reconstructions And Amalgamations (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 restricting the operation of paragraphs 6 and 7 of Schedule 7 to the Finance Act 1965 and section 267 of the Income and Corporation Taxes Act 1970.—[Mr. Healey.]

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