HC Deb 10 July 1985 vol 82 cc1095-242
cc1095-233
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Finance Bill
13 words
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New clause 9
cc1095-124
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MITIGATION OF CORPORATION TAX LIABILITY OF INDUSTRIAL AND PROVIDENT SOCIETIES AND HOUSING ASSOCIATIONS
16,729 words,
1 division
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Clause 1
cc1124-6
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SPIRITS, BEER, WINE, MADE-WINE AND CIDER
1,185 words
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Clause 3
cc1126-31
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HYDROCARBON OIL
2,576 words
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Clause 5
cc1131-49
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BLENDING OF CERTAIN WINES TO CONSTITUTE PRODUCTION OF WINE
10,558 words,
1 division
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Schedule 3
c1149
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AMENDMENTS OF ALCOHOLIC LIQUOR DUTIES ACT 1979
37 words
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Clause 13
cc1149-57
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TAX EVASION: CONDUCT INVOLVING DISHONESTY
4,911 words
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Clause 14
cc1157-62
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SERIOUS MISDECLARATION OR NEGLECT RESULTING IN UNDERSTATEMENTS OR OVERCLAIMS
2,764 words
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Clause 15
c1162
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FAILURES TO NOTIFY AND UNAUTHORISED ISSUE OF INVOICES
19 words
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Clause 16
c1163
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BREACHES OF WALKING POSSESSION AGREEMENTS
18 words
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Clause 17
c1163
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BREACHES OF REGULATORY PROVISIONS
64 words
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Clause 18
c1163
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INTEREST ON TAX ETC. RECOVERED OR RECOVERABLE BY ASSESSMENT
39 words
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Clause 19
c1163
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THE DEFAULT SURCHARGE
203 words
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Clause 20
cc1163-4
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REPAYMENT SUPPLEMENT IN RESPECT OF CERTAIN DELAYED PAYMENTS
627 words
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Clause 21
c1165
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ASSESSMENT OF AMOUNTS DUE BY WAY OF PENALTY, INTEREST OR SURCHARGE
36 words
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Clause 22
c1165
-
ASSESSMENTS: TIME LIMITS AND SUPPLEMENTARY ASSESSMENTS
137 words
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Clause 24
c1165
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AMENDMENTS OF SECTION 40 OF THE PRINCIPAL ACT
18 words
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Clause 29
c1165
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ENFORCEMENT OF CERTAIN DECISIONS OF TRIBUNAL
95 words
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Clause 31
c1165
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INSOLVENCY
16 words
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Clause 32
cc1166-9
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REFUND OF TAX IN CASES OF BAD DEBTS
1,939 words
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Clause 33
c1169
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INTERPRETATION AND CONSTRUCTION OF CHAPTER II
154 words
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Clause 39
c1169
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BUILDING SOCIETIES
19 words
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Schedule 10
cc1169-71
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DEEP DISCOUNT SECURITIES
778 words
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Clause 47
cc1171-2
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LIMITED PARTNERS: RESTRICTION OF RELIEFS
424 words
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Schedule 11
c1172
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LIMITED PARTNERS: RESTRICTION OF RELIEFS
544 words
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Clause 54
cc1172-7
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TIME WHEN CAPITAL EXPENDITURE IS INCURRED
2,454 words
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Clause 55
cc1177-80
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ELECTION FOR CERTAIN MACHINERY OR PLANT TO BE TREATED AS SHORT-LIFE ASSETS
2,130 words
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Clause 57
c1181
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ENTITLEMENT TO ALLOWANCES FOR MACHINERY AND PLANT WHICH ARE FIXTURES
302 words
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Schedule 15
cc1181-3
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CAPITAL ALLOWANCES FOR FIXTURES
1,293 words
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Clause 60
cc1183-92
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AGRICULTURAL LAND AND BUILDINGS
5,066 words
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Clause 61
c1192
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ALLOWANCES FOR CAPITAL EXPENDITURE ON SCIENTIFIC RESEARCH
31 words
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Clause 65
cc1192-7
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MODIFICATION OF INDEXATION ALLOWANCE
2,555 words
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Schedule 17
cc1197-204
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INDEXATION
4,157 words,
1 division
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'PART V
cc1204-5
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PARALLEL POOLING
290 words
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PART VI
c1205
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UNDERWRITERS' PREMIUMS TRUST FUNDS
210 words
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Clause 66
cc1205-7
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RELIEF FOR DISPOSALS BY INDIVIDUALS ON RETIREMENT FROM FAMILY BUSINESS
1,280 words
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Schedule 18
cc1207-8
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RETIREMENT RELIEF ETC.
622 words
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Clause 68
cc1208-9
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ASSETS DISPOSED OF IN A SERIES OF TRANSACTIONS
109 words
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Clause 71
c1209
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TREATMENT OF DEEMED SUMS AND RELIEFS
15 words
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Clause 72
c1209
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EXCEPTIONS FROM PROCEDING PROVISIONS
195 words
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Clause 73
c1209
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DEEMED INTEREST
25 words
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Schedule 20
cc1209-10
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DEEMED INTEREST ON CERTAIN SECURITIES
212 words
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Schedule 21
cc1210-3
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SECURITIES: FURTHER PROVISIONS
540 words
cc1210-1
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'Conversions
192 words
cc1211-3
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'Underwriters
1,452 words
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Clause 78
c1213
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GIFTS INTER VIVOS
26 words
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Clause 80
c1213
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DEATH: VARYING DISPOSITIONS, AND APPROPRIATIONS
286 words
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Clause 89
cc1213-6
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ABOLITION OF DEVELOPMENT LAND TAX AND TAX ON DEVELOPMENT GAINS
1,467 words
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Schedule 24
c1216
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CAPITAL TRANSFER TAX: CONDITIONAL EXEMPTION
232 words
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New Schedule
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'GROUP RELIEF
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PART I
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GENERAL MODIFICATIONS
c1217
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Interpretation
171 words
c1217
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Claims for losses etc. of a group/consortium company
233 words
cc1217-8
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Claims for relief by a group/consortium company
257 words
c1218
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Trading losses to be set against profits before group relief
140 words
cc1218-9
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Extension of scope of consortium relief
747 words
cc1219-20
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Restriction on consortium claims where companies join or leave consortium
696 words
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PART II
cc1220-1
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AMENDMENTS OF SECTION 263 OF TAXES ACT
470 words
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New Schedule
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SUPPLEMENTARY PROVISIONS AS TO WITHDRAWAL OF TAX CREDITS
cc1221-2
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Recovery of tax credits incorrectly paid
861 words
c1222
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Claims to payment of tax credits following remedial legislation in unitary states
350 words
cc1222-3
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Avoidance of provision withdrawing tax credits
409 words
c1223
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Power to inspect documents of non-resident companies
207 words
cc1223-4
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Meaning of "unitary state", etc
354 words
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Schedule 25
cc1224-33
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REPEALS
5,068 words
cc1234-42
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Unemployment (Isle of Wight)
4,354 words