HC Deb 12 April 1976 vol 909 cc1057-8

Motion made, and Question, That charges to capital gains tax and corporation tax may be imposed by provisions—

  1. (a) increasing to £1,000 the £500 mentioned in section 57(1) and (2) of the Finance Act 1971;
  2. (b) amending section 39 of the Finance Act 1974;
  3. (c) with respect to gilt-edged securities issued as compensation for the compulsory acquisition of shares or securities;
  4. (d) making amendments of the law relating to the taxation of capital gains, being amendments consequential on, or connected with, amendments of the law relating to 1058 income tax or capital transfer tax.—[Mr. Healey.]

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