28 Company Reconstructions And Amalgamations (Capital Gains Tax And Corporation Tax)

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.