HC Deb 12 March 1973 vol 852 c1051

Motion made, and Question, That charges to income tax and corporation tax may be imposed by—

  1. (a) amendments of Chapters I and II of Part XVII of the Income and Corporation Taxes Act 1970 (tax avoidance),
  2. (b) provisions about qualifying distributions received by persons entitled to any exemption from tax, and
  3. (c) provisions about amounts treated as distributions by virtue of section 234 or 235 of the Income and Corporation Taxes Act 1970 or paragraph 3(3) of Schedule 22 to the Finance Act 1972 (bonus issues, etc.).— [Mr. Barber.]

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