HC Deb 19 March 1984 vol 56 c848

Motion made, and Question, That charges to income tax and corporation tax may be imposed by reference to gains accruing on the disposal on or after 1st January 1984 of certain interests in—

  1. (a) companies which are resident outside the United Kingdom;
  2. (b) unit trust schemes, the trustees of which are resident outside the United Kingdom; and
  3. (c) certain other arrangements which take effect by virtue of the law of a territory outside the United Kingdom.—[Mr. Lawson.]

put forthwith pursuant to Standing Order No. 114 (Ways and Means motions), and agreed to.