HC Deb 11 July 1984 vol 63 cc1304-10
Mr. Peter Rees

I beg to move amendment No. 37, in page 37, line 8, leave out from 'available' to end of line 19 and insert `for commercial letting to the public generally as holiday accommodation for periods which amount, in the aggregate, to not less than 140 days;

  1. (b) the periods for which it is so let amount, in the aggregate, to at least 70 days; and
  2. (c) for a period comprising at least seven months (which need not be continuous but includes any months in which it is let as mentioned in paragraph (b) above) it is not normally in the same occupation for a continuous period exceeding 31 days.'

Mr. Deputy Speaker (Mr. Ernest Armstrong)

It will be convenient to discuss at the same time the following: Government amendments Nos. 38 to 41.

Government amendment No. 42, in schedule 11, page 159, line 17, leave out from beginning to end of line 26 on page 160 and insert—

    cc1304-5
  1. 'Treatment of lettings as a trade for certain purposes 227 words
    2. c1305
  2. Losses and pre-trading expenditure 182 words
    3. c1305
  3. Expenditure 64 words
    4. c1305
  4. Capital gains tax 220 words
    5. cc1305-10
  5. Power to make apportionments 2,901 words