§
Motion made, and Question,
That, in connection with certain amendments of the law made by the Insurance Companies Amendment Act 1973, charges to corporation tax (including charges for past accounting periods) may be imposed by provisions about the effect, for corporation tax purposes, of the identification of assets of an insurance company as attributable to the company's long term business, or of their exchange for other assets of the company so as to
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become or cease to be part of the assets representing the fund or funds maintained by the company in respect of that business.—[Mr. Healey.]
put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.