HC Deb 12 March 1973 vol 852 cc1050-1

Motion made, and Question, That charges to income tax and corporation tax, including charges for past years of assessment and accounting periods, may be imposed by amendments about—

  1. (a) close companies,
  2. (b) the circumstances in which group relief may be claimed,
    3. 1051
  3. (c) the surrender of surplus advance coporation tax,
  4. (d) the setting off of losses relating to certain types of contract, and
  5. (e) partnerships involving companies; and amendments requiring the making of claims for the purpose of certain reliefs.—[Mr. Barber.]

put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.