HC Deb 25 March 1985 vol 76 c142

Motion made, and Question, That charges to income tax may be imposed by provisions—

  1. (a) terminating initial allowances under section 67 of the Capital Allowances Act 1968 (dredging);
  2. (b) terminating initial allowances and reducing writing-down allowances under section 68 of that Act (agricultural land and buildings); and
  3. (c) terminating initial allowances in respect of capital expenditure incurred in respect of qualifying hotels, within the meaning of section 38 of the Finance Act 1978.—[Mr. Lawson]
put forthwith pursuant to Standing order No. 114 (Ways and Means motions), and agreed to.