§ Motion made, and Question,
§ 22. That charges to capital gains tax, corporation tax and income tax under Case VII of Schedule D may be imposed by provisions, including declaratory provisions—
- (a) as respects the apportionment of expenditure on part disposal of assets,
- (b) as respects debts other than debts in sterling,
- (c) for excluding payments of betterment levy as deductions in the computation of chargeable gains or allowable losses, and
- (d) for the revival of subsections (2) and (3) of section 82 of the Finance Act 1965 as respects gains and losses accruing on and after 6th April 1966.—[Mr. Callaghan.]
§ put and agreed to.