HC Deb 10 July 1985 vol 82 cc1095-233

Not amended (in the Committee) and as amended (in the Standing Committee), considered.

  1. New clause 9
      2. cc1095-124
    1. MITIGATION OF CORPORATION TAX LIABILITY OF INDUSTRIAL AND PROVIDENT SOCIETIES AND HOUSING ASSOCIATIONS 16,729 words, 1 division
  2. Clause 1
      3. cc1124-6
    1. SPIRITS, BEER, WINE, MADE-WINE AND CIDER 1,185 words
  3. Clause 3
      4. cc1126-31
    1. HYDROCARBON OIL 2,576 words
  4. Clause 5
      5. cc1131-49
    1. BLENDING OF CERTAIN WINES TO CONSTITUTE PRODUCTION OF WINE 10,558 words, 1 division
  5. Schedule 3
      6. c1149
    1. AMENDMENTS OF ALCOHOLIC LIQUOR DUTIES ACT 1979 37 words
  6. Clause 13
      7. cc1149-57
    1. TAX EVASION: CONDUCT INVOLVING DISHONESTY 4,911 words
  7. Clause 14
      8. cc1157-62
    1. SERIOUS MISDECLARATION OR NEGLECT RESULTING IN UNDERSTATEMENTS OR OVERCLAIMS 2,764 words
  8. Clause 15
      9. c1162
    1. FAILURES TO NOTIFY AND UNAUTHORISED ISSUE OF INVOICES 19 words
  9. Clause 16
      10. c1163
    1. BREACHES OF WALKING POSSESSION AGREEMENTS 18 words
  10. Clause 17
      11. c1163
    1. BREACHES OF REGULATORY PROVISIONS 64 words
  11. Clause 18
      12. c1163
    1. INTEREST ON TAX ETC. RECOVERED OR RECOVERABLE BY ASSESSMENT 39 words
  12. Clause 19
      13. c1163
    1. THE DEFAULT SURCHARGE 203 words
  13. Clause 20
      14. cc1163-4
    1. REPAYMENT SUPPLEMENT IN RESPECT OF CERTAIN DELAYED PAYMENTS 627 words
  14. Clause 21
      15. c1165
    1. ASSESSMENT OF AMOUNTS DUE BY WAY OF PENALTY, INTEREST OR SURCHARGE 36 words
  15. Clause 22
      16. c1165
    1. ASSESSMENTS: TIME LIMITS AND SUPPLEMENTARY ASSESSMENTS 137 words
  16. Clause 24
      17. c1165
    1. AMENDMENTS OF SECTION 40 OF THE PRINCIPAL ACT 18 words
  17. Clause 29
      18. c1165
    1. ENFORCEMENT OF CERTAIN DECISIONS OF TRIBUNAL 95 words
  18. Clause 31
      19. c1165
    1. INSOLVENCY 16 words
  19. Clause 32
      20. cc1166-9
    1. REFUND OF TAX IN CASES OF BAD DEBTS 1,939 words
  20. Clause 33
      21. c1169
    1. INTERPRETATION AND CONSTRUCTION OF CHAPTER II 154 words
  21. Clause 39
      22. c1169
    1. BUILDING SOCIETIES 19 words
  22. Schedule 10
      23. cc1169-71
    1. DEEP DISCOUNT SECURITIES 778 words
  23. Clause 47
      24. cc1171-2
    1. LIMITED PARTNERS: RESTRICTION OF RELIEFS 424 words
  24. Schedule 11
      25. c1172
    1. LIMITED PARTNERS: RESTRICTION OF RELIEFS 544 words
  25. Clause 54
      26. cc1172-7
    1. TIME WHEN CAPITAL EXPENDITURE IS INCURRED 2,454 words
  26. Clause 55
      27. cc1177-80
    1. ELECTION FOR CERTAIN MACHINERY OR PLANT TO BE TREATED AS SHORT-LIFE ASSETS 2,130 words
  27. Clause 57
      28. c1181
    1. ENTITLEMENT TO ALLOWANCES FOR MACHINERY AND PLANT WHICH ARE FIXTURES 302 words
  28. Schedule 15
      29. cc1181-3
    1. CAPITAL ALLOWANCES FOR FIXTURES 1,293 words
  29. Clause 60
      30. cc1183-92
    1. AGRICULTURAL LAND AND BUILDINGS 5,066 words
  30. Clause 61
      31. c1192
    1. ALLOWANCES FOR CAPITAL EXPENDITURE ON SCIENTIFIC RESEARCH 31 words
  31. Clause 65
      32. cc1192-7
    1. MODIFICATION OF INDEXATION ALLOWANCE 2,555 words
  32. Schedule 17
      33. cc1197-204
    1. INDEXATION 4,157 words, 1 division
    2. 'PART V
        3. cc1204-5
      1. PARALLEL POOLING 290 words
    3. PART VI
        4. c1205
      1. UNDERWRITERS' PREMIUMS TRUST FUNDS 210 words
  33. Clause 66
      34. cc1205-7
    1. RELIEF FOR DISPOSALS BY INDIVIDUALS ON RETIREMENT FROM FAMILY BUSINESS 1,280 words
  34. Schedule 18
      35. cc1207-8
    1. RETIREMENT RELIEF ETC. 622 words
  35. Clause 68
      36. cc1208-9
    1. ASSETS DISPOSED OF IN A SERIES OF TRANSACTIONS 109 words
  36. Clause 71
      37. c1209
    1. TREATMENT OF DEEMED SUMS AND RELIEFS 15 words
  37. Clause 72
      38. c1209
    1. EXCEPTIONS FROM PROCEDING PROVISIONS 195 words
  38. Clause 73
      39. c1209
    1. DEEMED INTEREST 25 words
  39. Schedule 20
      40. cc1209-10
    1. DEEMED INTEREST ON CERTAIN SECURITIES 212 words
  40. Schedule 21
      41. cc1210-3
    1. SECURITIES: FURTHER PROVISIONS 540 words
        2. cc1210-1
      1. 'Conversions 192 words
        2. cc1211-3
      2. 'Underwriters 1,452 words
  41. Clause 78
      42. c1213
    1. GIFTS INTER VIVOS 26 words
  42. Clause 80
      43. c1213
    1. DEATH: VARYING DISPOSITIONS, AND APPROPRIATIONS 286 words
  43. Clause 89
      44. cc1213-6
    1. ABOLITION OF DEVELOPMENT LAND TAX AND TAX ON DEVELOPMENT GAINS 1,467 words
  44. Schedule 24
      45. c1216
    1. CAPITAL TRANSFER TAX: CONDITIONAL EXEMPTION 232 words
  45. New Schedule
    1. 'GROUP RELIEF
      1. PART I
        1. GENERAL MODIFICATIONS
            2. c1217
          1. Interpretation 171 words
            2. c1217
          2. Claims for losses etc. of a group/consortium company 233 words
            3. cc1217-8
          3. Claims for relief by a group/consortium company 257 words
            4. c1218
          4. Trading losses to be set against profits before group relief 140 words
            5. cc1218-9
          5. Extension of scope of consortium relief 747 words
            6. cc1219-20
          6. Restriction on consortium claims where companies join or leave consortium 696 words
      2. PART II
          3. cc1220-1
        1. AMENDMENTS OF SECTION 263 OF TAXES ACT 470 words
  46. New Schedule
    1. SUPPLEMENTARY PROVISIONS AS TO WITHDRAWAL OF TAX CREDITS
        2. cc1221-2
      1. Recovery of tax credits incorrectly paid 861 words
        2. c1222
      2. Claims to payment of tax credits following remedial legislation in unitary states 350 words
        3. cc1222-3
      3. Avoidance of provision withdrawing tax credits 409 words
        4. c1223
      4. Power to inspect documents of non-resident companies 207 words
        5. cc1223-4
      5. Meaning of "unitary state", etc 354 words
  47. Schedule 25
      48. cc1224-33
    1. REPEALS 5,068 words
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