HC Deb 03 May 1966 vol 727 c1466

Motion made, and Question,

  1. 19. That charges to corporation tax, income tax and capital gains tax may be imposed by amendments of the Corporation Tax Acts, taking effect from the time when those Acts take effect, and relating to—
    1. (a) the apportionment for surtax of the income of close companies,
    2. (b) section 85 of the Finance Act 1965 (companies paying dividends out of pre-1966–67 profits),
    3. (c) annuity business of assurance companies,
    4. (d) the definition of company distributions,
    5. (e) capital gains.—[Mr. Callaghan.]

put and agreed to.