HC Deb 11 July 1984 vol 63 cc1057-340
      
      
        cc1057-340
        - 
          
            Finance (No. 2) Bill
            164 words
          
        
 
        
          - 
            
              New Clause 19
            
          
 
          
            cc1057-75
            - 
              
                CAPITAL TRANSFER TAX: RELIEF FOR STUD FARMS
                10,742 words,
                1 division
              
            
 
          
          - 
            
              New Clause 29
            
          
 
          
            cc1075-7
            - 
              
                SHARE INCENTIVE SCHEMES: EXEMPTION FOR CERTAIN ACQUISITIONS
                790 words
              
            
 
          
          - 
            
              New Clause 34
            
          
 
          
            cc1077-8
            - 
              
                DISCLAIMER OF WRITING-DOWN AND FIRST-YEAR ALLOWANCES
                954 words
              
            
 
          
          - 
            
              New Clause 8
            
          
 
          
            c1078
            - 
              
                CAPITAL ALLOWANCES
                43 words
              
            
 
          
          - 
            
              New Clause 17
            
          
 
          
            c1079
            - 
              
                MACHINERY AND PLANT ON LEASE
                180 words
              
            
 
          
          - 
            
              New Clause 27
            
          
 
          
            c1079
            - 
              
                STRAIGHT LINE DEPRECIATION FOR SHIPS
                337 words
              
            
 
          
          - 
            
              New Clause 31
            
          
 
          
            cc1079-125
            - 
              
                WRITING DOWN ALLOWANCES
                26,538 words
              
            
 
          
          - 
            
              New Clause 38
            
          
 
          
            cc1126-38
            - 
              
                EXPENDITURE ON PRODUCTION OR ACQUISITION OF FILMS ETC.
                6,952 words
              
            
 
          
          - 
            
              New Clause 3
            
          
 
          
            cc1139-52
            - 
              
                GAS AND ELECTRICITY INDUSTRIES
                7,991 words,
                1 division
              
            
 
          
          - 
            
              New Clause 6
            
          
 
          
            cc1152-62
            - 
              
                TAXATION OF LONG-TERM UNEMPLOYED
                5,393 words,
                1 division
              
            
 
          
          - 
            
              New Clause 7
            
          
 
          
            cc1162-77
            - 
              
                PARLIAMENTARY CONTROL OF EXTRA-STATUTORY CONCESSIONS
                9,034 words,
                1 division
              
            
 
          
          - 
            
              New Clause 12
            
          
 
          
            cc1177-203
            - 
              
                TAX AVOIDANCE AND EVASION
                14,964 words,
                1 division
              
            
 
          
          - 
            
              New Clause 18
            
          
 
          
            cc1203-7
            - 
              
                SAVING FOR POSTPONED ACCOUNTING SYSTEM FOR VALUE-ADDED TAX ON SPIRITS, BEER, WINE, MADE-WINE AND CIDER
                2,390 words
              
            
 
          
          - 
            
              New Clause 24
            
          
 
          
            cc1208-9
            - 
              
                SECTION 8o FINANCE ACT I981
                688 words
              
            
 
          
          - 
            
              New Clause 26
            
          
 
          
            cc1209-52
            - 
              
                EMPLOYER-PROVIDED NURSERIES
                25,453 words,
                1 division
              
            
 
          
          - 
            
              New Clause 28
            
          
 
          
            cc1252-4
            - 
              
                BUSINESS EXPANSION SCHEME
                1,005 words
              
            
 
          
          - 
            
              New Clause 35
            
          
 
          
            cc1254-62
            - 
              
                TAX INCENTIVE TO PROTECT THE ARTS IN BRITAIN— ALLOWANCE AGAINST INCOME TAX
                4,454 words
              
            
 
          
          - 
            
              Schedule 2
            
          
 
          
            cc1262-6
            - 
              
                VEHICLE EXCISE DUTY
                1,952 words,
                1 division
              
            
 
          
          - 
            
              Clause 10
            
          
 
          
            c1266
            - 
              
                ZERO-RATING
                57 words
              
            
 
          
          - 
            
              'PART III
            
          
 
          
            c1267
            - 
              
                PROTECTED BUILDINGS
                9 words
              
            
 
            cc1267-9
            - 
              
                GROUP 8A—PROTECTED BUILDINGS
                1,061 words
              
            
 
          
          - 
            
              'PART III
            
          
 
          
            c1269
            - 
              
                PROTECTED BUILDINGS
                8 words
              
            
 
            cc1269-70
            - 
              
                GROUP 8A—PROTECTED BUILDINGS
                772 words
              
            
 
          
          - 
            
              `PART.III
            
          
 
          
            cc1270-95
            - 
              
                PROTECTED BUILDINGS
                8 words
              
            
 
            
              cc1270-95
              - 
                
                  GROUP 8A—PROTECTED BUILDINGS
                  14,709 words
                
              
 
            
            - 
              
                Schedule 6
              
            
 
            
              cc1296-8
              - 
                
                  TRANSITION FROM ESTATE DUTY
                  1,651 words,
                  1 division
                
              
 
            
            - 
              
                'PART III
              
            
 
            
              c1298
              - 
                
                  PROTECTED BUILDINGS
                  9 words
                
              
 
              cc1298-300
              - 
                
                  GROUP 8A—PROTECTED BUILDINGS
                  742 words
                
              
 
            
            - 
              
                Clause 26
              
            
 
            
              c1300
              - 
                
                  DETERMINATION OF REDUCED RATE FOR BUILDING SOCIETIES AND COMPOSITE RATE FOR BANKS ETC.
                  30 words
                
              
 
            
            - 
              
                Schedule 8
              
            
 
            
              c1300
              - 
                
                  INTEREST PAID ON DEPOSITS WITH BANKS ETC.
                  328 words
                
              
 
              - 
                
                  Clause 29
                
              
 
              
                c1301
                - 
                  
                    TERMINAL GRANTS TO REPRESENTATIVES TO THE ASSEMBLY OF THE EUROPEAN COMMUNITIES ETC.
                    43 words
                  
                
 
              
              - 
                
                  Clause 36
                
              
 
              
                c1301
                - 
                  
                    DEEP DISCOUNT SECURITIES.
                    140 words
                  
                
 
              
              - 
                
                  Schedule 9
                
              
 
              
                cc1301-2
                - 
                  
                    DEEP DISCOUNT SECURITIES
                    365 words
                  
                
 
              
              - 
                
                  Clause 37
                
              
 
              
                c1302
                - 
                  
                    BUSINESS EXPANSION SCHEME
                    170 words
                  
                
 
              
              - 
                
                  Clause 38
                
              
 
              
                c1302
                - 
                  
                    APPROVED SHARE. OPTION SCHEMES
                    39 words
                  
                
 
              
              - 
                
                  Schedule 10
                
              
 
              
                c1302
                - 
                  
                    APPROVED SHARE OPTION SCHEMES
                    255 words
                  
                
 
              
              - 
                
                  Clause 47
                
              
 
              
                cc1303-4
                - 
                  
                    ENDING OF STOCK RELIEF
                    855 words
                  
                
 
              
              - 
                
                  Clause 49
                
              
 
              
                cc1304-10
                - 
                  
                    FURNISHED HOLIDAY LETTINGS
                    155 words
                  
                
 
                
                  cc1304-5
                  - 
                    
                      'Treatment of lettings as a trade for certain purposes
                      227 words
                    
                  
 
                  c1305
                  - 
                    
                      Losses and pre-trading expenditure
                      182 words
                    
                  
 
                  c1305
                  - 
                    
                      Expenditure
                      64 words
                    
                  
 
                  c1305
                  - 
                    
                      Capital gains tax
                      220 words
                    
                  
 
                  cc1305-10
                  - 
                    
                      Power to make apportionments
                      2,901 words
                    
                  
 
                
                - 
                  
                    Schedule 11
                  
                
 
                
                  c1311
                  - 
                    
                      FURNISHED HOLIDAY LETTINGS
                      23 words
                    
                  
 
                  c1311
                  - 
                    
                      Treatment of lettings as a trade for certain purposes
                      227 words
                    
                  
 
                  c1311
                  - 
                    
                      Losses and pre-trading expenditure
                      183 words
                    
                  
 
                  c1311
                  - 
                    
                      Expenditure
                      64 words
                    
                  
 
                  cc1311-2
                  - 
                    
                      Capital gains tax
                      218 words
                    
                  
 
                  c1312
                  - 
                    
                      Power to make apportionments
                      43 words
                    
                  
 
                
                - 
                  
                    Clause 56
                  
                
 
                
                  c1312
                  - 
                    
                      PROCEEDINGS IN MAGISTRATES' COURTS AND COUNTY COURTS
                      35 words
                    
                  
 
                
                - 
                  
                    Clause 57
                  
                
 
                
                  cc1312-5
                  - 
                    
                      WITHDRAWAL OF INITIAL AND FIRST-YEAR ALLOWANCES
                      1,773 words
                    
                  
 
                
                - 
                  
                    Schedule 12
                  
                
 
                
                  cc1315-9
                  - 
                    
                      INITIAL ALLOWANCES AND FIRST-YEAR ALLOWANCES
                      2,571 words
                    
                  
 
                
                - 
                  
                    Clause 60
                  
                
 
                
                  c1320
                  - 
                    
                      EXPENDITURE ON PRODUCTION OR ACQUISITION OF FILMS ETC.: EXTENSION OF RELIEF
                      15 words
                    
                  
 
                
                - 
                  
                    Clause 62
                  
                
 
                
                  c1320
                  - 
                    
                      EXEMPTION FOR QUALIFYING CORPORATE BONDS
                      81 words
                    
                  
 
                
                - 
                  
                    Schedule 14
                  
                
 
                
                  cc1320-4
                  - 
                    
                      BENEFICIARY'S LIABILITY FOR TAX ON GAINS OF NON- RESIDENT TRUSTEES
                      2,463 words
                    
                  
 
                
                - 
                  
                    Clause 70
                  
                
 
                
                  cc1324-5
                  - 
                    
                      WITHDRAWAL OF LIFE ASSURANCE PREMIUM RELIEF
                      662 words
                    
                  
 
                
                - 
                  
                    Clause 81
                  
                
 
                
                  c1325
                  - 
                    
                      LIMITATIONS ON DIRECTION-MAKING POWER
                      35 words
                    
                  
 
                
                - 
                  
                    Schedule 17
                  
                
 
                
                  cc1325-7
                  - 
                    
                      CASES EXCLUDED FROM DIRECTION-MAKING POWERS
                      985 words
                    
                  
 
                
                - 
                  
                    'PART IIA
                  
                
 
                
                  cc1327-8
                  - 
                    
                      THE PUBLIC QUOTATION CONDITION
                      547 words
                    
                  
 
                
                - 
                  
                    Clause 82
                  
                
 
                
                  c1328
                  - 
                    
                      RESIDENCE AND INTERESTS
                      18 words
                    
                  
 
                
                - 
                  
                    Schedule 16
                  
                
 
                
                  c1328
                  - 
                    
                      ASSUMPTIONS FOR CALCULATING CHARGEABLE PROFITS, CREDITABLE TAX AND CORRESPONDING UNITED KINGDOM TAX OF FOREIGN COMPANIES
                      88 words
                    
                  
 
                
                - 
                  
                    Clause 85
                  
                
 
                
                  c1328
                  - 
                    
                      APPORTIONMENT OF CHARGEABLE PROFITS AND CREDITABLE TAX
                      174 words
                    
                  
 
                
                - 
                  
                    Clause 94
                  
                
 
                
                  cc1329-30
                  - 
                    
                      CHARGE TO INCOME OR CORPORATION TAX OF OFFSHORE INCOME GAIN
                      655 words
                    
                  
 
                
                - 
                  
                    Clause 121
                  
                
 
                
                  cc1330-2
                  - 
                    
                      RECOVERY OF CERTAIN TAX ASSESSED ON NON- RESIDENTS
                      1,094 words
                    
                  
 
                
                c1332
                - 
                  
                    BUSINESS OF THE HOUSE
                    143 words
                  
                
 
                cc1333-40
                - 
                  
                    Sealink UK Ltd.
                    4,262 words