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
  3. Clause 44.—(TAX ON DISTRIBUTIONS ETC. RECEIVED BY U.K. COMPANY.) 7,773 words
  4. cc89-90
  5. Clause 45.—(GENERAL SCHEME OF CORPORATION TAX.) 365 words
  6. cc90-6
  7. Clause 48.—(ALLOWANCE OF CHARGES ON INCOME.) 2,481 words
  8. c97
  9. Clause 51.—(COMPUTATION OF CHARGEABLE GAINS.) 376 words
  10. cc97-105
  11. Clause 57.—(COMPANY RECONSTRUCTIONS WITHOUT CHANGE OF OWNERSHIP.) 3,655 words, 1 division
  12. cc105-11
  13. Clause 58.—(SET-OFF OF LOSSES ETC. AGAINST FRANKED INVESTMENT INCOME.) 1,897 words
  14. cc111-6
  15. Clause 60.—(DOUBLE TAXATION RELIEF, AND OVERSEAS TRADE CORPORATIONS.) 1,782 words
  16. c116
  17. Clause 61.—(DIVIDEND STRIPPING, AND BOND WASHING.) 162 words
  18. cc116-24
  19. Clause 62.—(LOCAL AUTHORITIES.) 2,814 words
  20. cc124-7
  21. Clause 63.—(UNIT TRUSTS AND INVESTMENT TRUSTS.) 1,257 words
  22. cc127-30
  23. Clause 64.—(INSURANCE COMPANIES.) 1,132 words
  24. cc130-3
  25. Clause 65.—(INDUSTRIAL AND PROVIDENT SOCIETIES.) 1,181 words
  26. cc133-46
  27. Clause 69.—(RESTRICTION FOR CLOSE COMPANIES ON DEDUCTION FOR DIRECTORS' REMUNERATION.) 4,870 words
  28. cc146-8
  29. Clause 70.—(ASSESSMENT OF CLOSE COMPANIES TO INCOME TAX IN RESPECT OF CERTAIN LOANS.) 1,001 words
  30. cc148-9
  31. Clause 72.—(SHORTFALL IN DISTRIBUTIONS OF CLOSE COMPANY (INCOME TAX AT STANDARD RATE).) 95 words
  32. cc149-50
  33. Clause 75.—(COMMENCEMENT OF CORPORATION TAX FOR EXISTING COMPANIES, AND TRANSITION FROM INCOME TAX.) 448 words
  34. c150
  35. 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
  36. cc150-62
  37. Clause 78.—(DIVIDEND INCREASES IN 1965–66.) 4,760 words
  38. cc162-84
  39. Clause 79.—(TRANSITIONAL RELIEF FOR EXISTING COMPANIES WITH OVERSEAS TRADING INCOME.) 8,762 words, 2 divisions
  40. cc185-95
  41. Clause 80.—(TRANSITIONAL RELIEF FOR COMPANIES PAYING DIVIDENDS OUT OF PRE-1966–67 PROFITS.) 4,186 words
  42. cc196-9
  43. Clause 81.—(TRANSITIONAL RELIEF FOR EXISTING COMPANIES ON CESSATION OF TRADE ETC.) 1,502 words
  44. cc199-212
  45. Schedule 10.—(MEANING OF "DISTRIBUTION".) 4,917 words
  46. cc212-4
  47. Schedule 11.—(SUPPLEMENTARY PROVISIONS ABOUT TAX ON DISTRIBUTIONS, ETC.) 604 words
  48. c214
  49. Schedule 12.—(CHARGEABLE GAINS OF COMPANIES.) 106 words
  50. cc215-7
  51. Schedule 14.—(MISCELLANEOUS ADAPTATIONS OF INCOME TAX ACTS FOR CORPORATION TAX.) 1,003 words
  52. cc217-22
  53. Schedule 15.—(DOUBLE TAXATION RELIEF, AND OVERSEAS TRADE CORPORATIONS.) 1,933 words
  54. cc222-3
  55. Schedule 16.—(SUPPLEMENTARY PROVISIONS ABOUT DIVIDEND STRIPPING.) 489 words
  56. cc223-39
  57. Schedule 17.—(SUPPLEMENTARY PROVISIONS ABOUT CLOSE COMPANIES.) 6,041 words
  58. cc239-40
  59. New Schedule.—(CAPITAL GAINS: GOVERNMENT SECURITIES ISSUED AT A DISCOUNT.) 584 words
  60. c240
  61. Schedule 21.—(REPEALS.) 63 words