Clause 77.—(INTERIM CHARGE OF TAX ON CAPITAL GAINS OF COMPANIES, AND EXCLUSION OF COMPANIES AND LOCAL AUTHORITIES FROM CASE VII OF SCHEDULE D.) (Hansard, 12 July 1965)

HC Deb 12 July 1965 vol 716 c150 150

§ Amendments made: Clause 77, in page 152, line 27, after "Act)", insert: or a local authority association (as so defined),". Clause 77, in page 153, line 29, after "tax", insert: , including the relief from tax of gains not received in the United Kingdom, or provide for any corresponding restriction of allowable losses;".—[Mr. Diamond.]