HC Deb 11 April 1967 vol 744 c1021

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—

  1. (a) as respects the apportionment of expenditure on part disposal of assets,
  2. (b) as respects debts other than debts in sterling,
  3. (c) for excluding payments of betterment levy as deductions in the computation of chargeable gains or allowable losses, and
  4. (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.