§ Considered in Committee [Progress, 10th June].
§ [Major MILNER in the Chair]
§ Clauses 19 and 20 ordered to stand part of the Bill.
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c1076
- CLAUSE 21.—(Amendment of s. 4 of Income Tax Act, 1945.) 223 words cc1076-7
- CLAUSE 22.—(Exemption from income tax of gratuities payable to certain women who re-engage in the Women's Services, etc.) 188 words cc1077-9
- CLAUSE 23.—(Transfer of assets under Coal Industry Nationalisation Act, 1946.) 683 words cc1079-117
- CLAUSE 24.—(Rate of the profits tax.) 16,159 words, 1 division cc1117-20
- CLAUSE 25.—(Exemption of individuals and partnerships of individuals from the profits tax.) 865 words cc1120-47
- CLAUSE 26.—(Investment income to be included in computing profits.) 9,863 words, 1 division cc1147-61
- CLAUSE 27.—(Abatement of profits in certain cases.) 7,111 words, 2 divisions cc1161-70
- CLAUSE 29.—(Meaning of "gross relevant distributions to proprietors.") 3,513 words cc1170-80
- CLAUSE 30.—(Meaning of "distribution" and provision with respect to repaid loans.) 3,898 words cc1180-2
- CLAUSE 32.—(Provisions as to subsidiary companies.) 1,026 words cc1182-7
- CLAUSE 33.—(Persons resident outside United Kingdom.) 2,402 words, 1 division cc1187-91
- CLAUSE 34.—(Nationalised undertakings.) 1,034 words cc1191-7
- CLAUSE 35.—(Building societies.) 2,451 words cc1197-211
- CLAUSE 38.—(Co-ordination of treatment for profits tax purposes with treatment for income tax and excess profits tax purposes, etc.) 5,699 words cc1211-2
- CLAUSE 39.—(Commencement of Part IV and transitional provisions.) 285 words cc1212-3
- CLAUSE 40.—(Interpretation of Part IV.) 455 words cc1213-23
- CLAUSE 41.—(Charge of additional duty.) 4,333 words, 1 division cc1223-4
- CLAUSE 42.—(Limits of value.) 219 words cc1224-9
- CLAUSE 43.—(Increase of existing duties and provisions consequential thereon.) 1,874 words, 1 division cc1229-33
- CLAUSE 45.—(Savings for certain conveyances and leases.) 1,465 words c1233
- CLAUSE 47.—(Extension and explanation of charge on customs bonds.) 174 words cc1233-43
- CLAUSE 48.—(Time for payment of companies capital duty by statutory companies.) 4,422 words, 1 division cc1243-89
- CLAUSE 49.—(Charge of duty on bonus issues of securities, etc.) 18,689 words, 1 division cc1289-95
- CLAUSE 50.—(Special provisions as to issue of securities.) 1,862 words cc1295-9
- CLAUSE 52.—(Excess profits tax and profits tax—provisions as to remuneration of directors.) 1,459 words cc1299-306
- CLAUSE 53.—(Provision applicable where joint and several liability has been imposed under Finance Act, 1943, s. 24.) 3,038 words, 1 division c1307
- CLAUSE 54.—(Relaxation of rules as to use of postwar refunds of excess profits tax in case of nationalised undertakings, etc.) 202 words cc1307-8
- CLAUSE 56.—(Treatment of farm animals, etc., for income tax and profits tax purposes.) 126 words c1308
- CLAUSE 60.—(Winding up of Essential Commodities Reserves Fund.) 68 words c1308
- CLAUSE 61.—(Payment out of Consolidated Fund of deficiencies of interest on Post Office Savings Banks Fund and Fund for the Banks for Savings.) 163 words cc1308-12
- CLAUSE 62.—(Monopoly value of new on-licence where current on-licence surrendered.) 930 words