HC Deb 12 May 1977 vol 931 c1572

(Clauses Nos. 4, 15 and: new clauses relating to value added tax, subcontractors in the construction industry, benefits from employment (motor cars) and capital gains tax.)

Considered in Committee [Progress 10th May]

[Sir MYER GALPERN in the Chair]

4.20 p.m.

The First Deputy Chairman:

As the Government amendments to the Opposition's New Clause I have been selected, it will be in order for the new clause, the Government amendments and New Clause 8 to be discussed together.

I remind the Committee that the amendments themselves cannot formally be moved unless and until the Second Reading of the new clause has been agreed to.

  1. New Clause 1
      2. cc1572-623
    1. VALUE-ADDED TAX—THRESHOLD OF REGISTRATION 19,235 words, 1 division
  2. New Clause 2
      3. cc1623-59
    1. SUBCONTRACTORS IN THE CONSTRUCTION INDUSTRY 14,362 words, 1 division
  3. New Clause 3
      4. cc1659-84
    1. BENEFITS OF EMPLOYMENT (MOTOR CAR MILEAGE OPTION) 9,176 words
  4. New Clause 4
      5. cc1684-8
    1. TAXATION OF DIRECTORS AND OTHERS IN RESPECT OF CARS 1,052 words, 1 division
      2. cc1689-720
    2. CAPITAL GAINS TAX INDEXATION 12,337 words
  5. New Clause 7
      6. cc1721-37
    1. CAPITAL GAINS TAX—ONLY OR MAIN RESIDENCE 6,610 words, 1 division
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