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