HC Deb 13 July 1978 vol 953 cc1747-906

As amended (in the Committee and in the Standing Committee), further considered.

  1. Clause 30
      2. c1747
    1. CLOSE COMPANIES: RELEVANT INCOME OF TRADING COMPANIES 225 words
  2. Clause 31
      3. cc1747-50
    1. CLOSE COMPANIES: ACQUISITION OF TRADES 869 words
  3. Schedule 5
      4. cc1750-2
    1. RELEVANT INCOME OF CLOSE COMPANIES—AMENDMENTS OF FINANCE ACT 1972, SCHEDULE 16, PART II 818 words
  4. Clause 32
      5. cc1752-9
    1. CAPITAL ALLOWANCES: LONG LEASES 3,322 words, 1 division
  5. Clause 36
      6. cc1759-60
    1. RELIEF FOR GAINS LESS THAN £9,500. 123 words
  6. New Schedule
      7. cc1761-78
    1. RELIEF FOR GAINS LESS THAN £9,500 6,550 words
  7. Clause 38
      8. cc1778-9
    1. RELIEF FOR GIFTS OF BUSINESS ASSETS 281 words
  8. Schedule 7
      9. c1779
    1. RELIEF FOR GIFTS OF BUSINESS ASSETS 30 words
  9. Clause 40
      10. cc1779-91
    1. TRANSFER OF BUSINESS ON RETIREMENT 4,626 words
  10. Clause 41
      11. cc1791-6
    1. RELIEF IN RESPECT OF LOANS TO TRADERS 1,912 words
  11. Schedule 8
      12. cc1796-819
    1. PROFIT SHARING SCHEMES 8,354 words, 1 division
  12. Clause 43
      13. cc1819-32
    1. THE PERIOD OF RETENTION, THE RELEASE DATE AND THE APPROPRIATE PERCENTAGE 5,472 words, 2 divisions
  13. Clause 44
      14. cc1832-3
    1. DISPOSAL OF SCHEME SHARES 61 words
  14. Clause 49
      15. c1833
    1. INTERPRETATION AND CONSTRUCTION 49 words
  15. Clause 50
      16. cc1833-5
    1. REDUCTION OF TAX 707 words
  16. Clause 54
      17. cc1835-8
    1. DEFINITION OF CONTROL OF COMPANY 1,269 words
  17. Clause 55
      18. cc1838-40
    1. EMPLOYEE TRUSTS 520 words
  18. Schedule 10
      19. c1840
    1. EMPLOYEE TRUSTS 162 words
  19. Clause 59
      20. cc1840-2
    1. PROTECTIVE TRUSTS 486 words
  20. Clause 60
      21. cc1842-3
    1. GOVERNMENT SECURITIES IN FOREIGN OWNERSHIP 277 words
  21. Clause 63
      22. cc1843-87
    1. DISCLOSURES OF INFORMATION TO TAX AUTHORITIES IN OTHER MEMBER STATES 16,275 words, 1 division
  22. Schedule 11
      23. cc1887-8
    1. CUSTOMS AND EXCISE CONSOLIDATION AMENDMENTS 119 words
  23. Clause 66
      24. c1888
    1. SHORT TITLE, INTERPRETATION, CONSTRUCTION AND REPEALS 27 words
  24. New Schedule
      25. cc1888-94
    1. RELIEF FOR GAINS LESS THAN £9,500 2,632 words, 2 divisions
  25. Schedule 12
      26. cc1895-906
    1. REPEALS 4,218 words
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