§ The Finance Bill will contain provisions to counter tax avoidance in three fields. The first relates to the profits arising from land, where the provisions of Sections 21 to 26 of the Finance Act, 1960, have been found to be inadequate to deal with some ingenious schemes for avoiding a charge on dealing although it is abundantly clear that dealing has in fact taken place. The second provision will deal with the practice, current among many people enjoying high earnings, particularly in the entertainment world, of selling their future income for a capital sum. The third provision is directed against the purchase of the shares of a company to get the benefit of the accumulated trading losses. It will make it clear that such losses will not be available for relief against future profits if a change in the nature of the trade carried on by the company is accompanied by a change in its shareholding control.