§
Resolved,
That charges to capital gains tax may be imposed by excluding the application of section 22(4) of the Finance Act 1965 in relation to disposals of shares acquired under share option schemes.—[Mr. Higgins.]
§
Resolved,
That charges to capital gains tax may be imposed by excluding the application of section 22(4) of the Finance Act 1965 in relation to disposals of shares acquired under share option schemes.—[Mr. Higgins.]