HC Deb 07 July 1997 vol 297 c744
744
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Resolved,
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That, notwithstanding anything to the contrary in the practice of the House relating to the matters which may be included in Finance Bills, any Finance Bill of the present Session may contain the following provisions taking effect in a future year—
- (a) provision relating to income tax relief for interest payments;
- (b) provision in relation to distributions received by charities and persons to whom section 507 or 508 of the Income and Corporation Taxes Act 1988 applies;
- (c) provision relating to tax credits;
- (d) provision relating to the taxation of dividends and other distributions of companies;
- (e) provision for or in connection with varying the rate at which tax is charged under or by virtue of sections 249 and 421 of the Income and Corporation Taxes Act 1988;
- (f) provision for and in connection with the abolition of foreign income dividends;
- (g) provision for interest on gilt-edged securities to be paid without deduction of income tax;
- (h) provision for tax to be deducted on the payment of public revenue dividends mentioned in section 118G(3) or (7) of the Income and Corporation Taxes Act 1988; and
- (i) provision substituting "August" for "May" in section 246(2)(b) of the Income and Corporation Taxes Act 1988.