HC Deb 11 June 1947 vol 438 cc1076-312
c1076
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FINANCE BILL
22 words
c1076
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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
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CLAUSE 25.—(Exemption of individuals and partnerships of individuals from the profits tax.)
865 words
cc1120-47
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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
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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
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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
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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
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CLAUSE 53.—(Provision applicable where joint and several liability has been imposed under Finance Act, 1943, s. 24.)
3,038 words,
1 division
c1307
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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
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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
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CLAUSE 62.—(Monopoly value of new on-licence where current on-licence surrendered.)
930 words
c1312
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ADJOURNMENT.
18 words