HC Deb 11 June 1947 vol 438 c1076

Considered in Committee [Progress, 10th June].

[Major MILNER in the Chair]

Clauses 19 and 20 ordered to stand part of the Bill.

    c1076
  1. CLAUSE 21.—(Amendment of s. 4 of Income Tax Act, 1945.) 223 words
  2. cc1076-7
  3. CLAUSE 22.—(Exemption from income tax of gratuities payable to certain women who re-engage in the Women's Services, etc.) 188 words
  4. cc1077-9
  5. CLAUSE 23.—(Transfer of assets under Coal Industry Nationalisation Act, 1946.) 683 words
  6. cc1079-117
  7. CLAUSE 24.—(Rate of the profits tax.) 16,159 words, 1 division
  8. cc1117-20
  9. CLAUSE 25.—(Exemption of individuals and partnerships of individuals from the profits tax.) 865 words
  10. cc1120-47
  11. CLAUSE 26.—(Investment income to be included in computing profits.) 9,863 words, 1 division
  12. cc1147-61
  13. CLAUSE 27.—(Abatement of profits in certain cases.) 7,111 words, 2 divisions
  14. cc1161-70
  15. CLAUSE 29.—(Meaning of "gross relevant distributions to proprietors.") 3,513 words
  16. cc1170-80
  17. CLAUSE 30.—(Meaning of "distribution" and provision with respect to repaid loans.) 3,898 words
  18. cc1180-2
  19. CLAUSE 32.—(Provisions as to subsidiary companies.) 1,026 words
  20. cc1182-7
  21. CLAUSE 33.—(Persons resident outside United Kingdom.) 2,402 words, 1 division
  22. cc1187-91
  23. CLAUSE 34.—(Nationalised undertakings.) 1,034 words
  24. cc1191-7
  25. CLAUSE 35.—(Building societies.) 2,451 words
  26. cc1197-211
  27. CLAUSE 38.—(Co-ordination of treatment for profits tax purposes with treatment for income tax and excess profits tax purposes, etc.) 5,699 words
  28. cc1211-2
  29. CLAUSE 39.—(Commencement of Part IV and transitional provisions.) 285 words
  30. cc1212-3
  31. CLAUSE 40.—(Interpretation of Part IV.) 455 words
  32. cc1213-23
  33. CLAUSE 41.—(Charge of additional duty.) 4,333 words, 1 division
  34. cc1223-4
  35. CLAUSE 42.—(Limits of value.) 219 words
  36. cc1224-9
  37. CLAUSE 43.—(Increase of existing duties and provisions consequential thereon.) 1,874 words, 1 division
  38. cc1229-33
  39. CLAUSE 45.—(Savings for certain conveyances and leases.) 1,465 words
  40. c1233
  41. CLAUSE 47.—(Extension and explanation of charge on customs bonds.) 174 words
  42. cc1233-43
  43. CLAUSE 48.—(Time for payment of companies capital duty by statutory companies.) 4,422 words, 1 division
  44. cc1243-89
  45. CLAUSE 49.—(Charge of duty on bonus issues of securities, etc.) 18,689 words, 1 division
  46. cc1289-95
  47. CLAUSE 50.—(Special provisions as to issue of securities.) 1,862 words
  48. cc1295-9
  49. CLAUSE 52.—(Excess profits tax and profits tax—provisions as to remuneration of directors.) 1,459 words
  50. cc1299-306
  51. CLAUSE 53.—(Provision applicable where joint and several liability has been imposed under Finance Act, 1943, s. 24.) 3,038 words, 1 division
  52. c1307
  53. CLAUSE 54.—(Relaxation of rules as to use of postwar refunds of excess profits tax in case of nationalised undertakings, etc.) 202 words
  54. cc1307-8
  55. CLAUSE 56.—(Treatment of farm animals, etc., for income tax and profits tax purposes.) 126 words
  56. c1308
  57. CLAUSE 60.—(Winding up of Essential Commodities Reserves Fund.) 68 words
  58. c1308
  59. 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
  60. cc1308-12
  61. CLAUSE 62.—(Monopoly value of new on-licence where current on-licence surrendered.) 930 words