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36 Profit Sharing (Capital Receipts)

Volume 20: debated on Monday 15 March 1982

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Motion made, and Question,

That charges to income tax may be imposed by amendments of section 56 of the Finance Act 1978 (capital receipts in respect of approved profit sharing schemes).—[Sir Geoffrey Howe.]

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