HC Deb 12 July 1965 vol 716 cc40-240

As amended, further considered.

    cc40-69
  1. Clause 42.—(INTRODUCTION FOR COMPANIES ETC. OF CORPORATION TAX, IN PLACE OF INCOME TAX AND PROFITS TAX.) 11,436 words, 1 division
    2. cc69-89
  2. Clause 44.—(TAX ON DISTRIBUTIONS ETC. RECEIVED BY U.K. COMPANY.) 7,773 words
    3. cc89-90
  3. Clause 45.—(GENERAL SCHEME OF CORPORATION TAX.) 365 words
    4. cc90-6
  4. Clause 48.—(ALLOWANCE OF CHARGES ON INCOME.) 2,481 words
    5. c97
  5. Clause 51.—(COMPUTATION OF CHARGEABLE GAINS.) 376 words
    6. cc97-105
  6. Clause 57.—(COMPANY RECONSTRUCTIONS WITHOUT CHANGE OF OWNERSHIP.) 3,655 words, 1 division
    7. cc105-11
  7. Clause 58.—(SET-OFF OF LOSSES ETC. AGAINST FRANKED INVESTMENT INCOME.) 1,897 words
    8. cc111-6
  8. Clause 60.—(DOUBLE TAXATION RELIEF, AND OVERSEAS TRADE CORPORATIONS.) 1,782 words
    9. c116
  9. Clause 61.—(DIVIDEND STRIPPING, AND BOND WASHING.) 162 words
    10. cc116-24
  10. Clause 62.—(LOCAL AUTHORITIES.) 2,814 words
    11. cc124-7
  11. Clause 63.—(UNIT TRUSTS AND INVESTMENT TRUSTS.) 1,257 words
    12. cc127-30
  12. Clause 64.—(INSURANCE COMPANIES.) 1,132 words
    13. cc130-3
  13. Clause 65.—(INDUSTRIAL AND PROVIDENT SOCIETIES.) 1,181 words
    14. cc133-46
  14. Clause 69.—(RESTRICTION FOR CLOSE COMPANIES ON DEDUCTION FOR DIRECTORS' REMUNERATION.) 4,870 words
    15. cc146-8
  15. Clause 70.—(ASSESSMENT OF CLOSE COMPANIES TO INCOME TAX IN RESPECT OF CERTAIN LOANS.) 1,001 words
    16. cc148-9
  16. Clause 72.—(SHORTFALL IN DISTRIBUTIONS OF CLOSE COMPANY (INCOME TAX AT STANDARD RATE).) 95 words
    17. cc149-50
  17. Clause 75.—(COMMENCEMENT OF CORPORATION TAX FOR EXISTING COMPANIES, AND TRANSITION FROM INCOME TAX.) 448 words
    18. c150
  18. Clause 77.—(INTERIM CHARGE OF TAX ON CAPITAL GAINS OF COMPANIES, AND EXCLUSION OF COMPANIES AND LOCAL AUTHORITIES FROM CASE VII OF SCHEDULE D.) 54 words
    19. cc150-62
  19. Clause 78.—(DIVIDEND INCREASES IN 1965–66.) 4,760 words
    20. cc162-84
  20. Clause 79.—(TRANSITIONAL RELIEF FOR EXISTING COMPANIES WITH OVERSEAS TRADING INCOME.) 8,762 words, 2 divisions
    21. cc185-95
  21. Clause 80.—(TRANSITIONAL RELIEF FOR COMPANIES PAYING DIVIDENDS OUT OF PRE-1966–67 PROFITS.) 4,186 words
    22. cc196-9
  22. Clause 81.—(TRANSITIONAL RELIEF FOR EXISTING COMPANIES ON CESSATION OF TRADE ETC.) 1,502 words
    23. cc199-212
  23. Schedule 10.—(MEANING OF "DISTRIBUTION".) 4,917 words
    24. cc212-4
  24. Schedule 11.—(SUPPLEMENTARY PROVISIONS ABOUT TAX ON DISTRIBUTIONS, ETC.) 604 words
    25. c214
  25. Schedule 12.—(CHARGEABLE GAINS OF COMPANIES.) 106 words
    26. cc215-7
  26. Schedule 14.—(MISCELLANEOUS ADAPTATIONS OF INCOME TAX ACTS FOR CORPORATION TAX.) 1,003 words
    27. cc217-22
  27. Schedule 15.—(DOUBLE TAXATION RELIEF, AND OVERSEAS TRADE CORPORATIONS.) 1,933 words
    28. cc222-3
  28. Schedule 16.—(SUPPLEMENTARY PROVISIONS ABOUT DIVIDEND STRIPPING.) 489 words
    29. cc223-39
  29. Schedule 17.—(SUPPLEMENTARY PROVISIONS ABOUT CLOSE COMPANIES.) 6,041 words
    30. cc239-40
  30. New Schedule.—(CAPITAL GAINS: GOVERNMENT SECURITIES ISSUED AT A DISCOUNT.) 584 words
    31. c240
  31. Schedule 21.—(REPEALS.) 63 words