§
Resolved,
Deductions in respect of annuity payments
That provision may be included in the Finance Bill about payments made in respect of annuities by companies carrying on life assurance business.—[Mr. Brandreth.]
§
Resolved,
Transactions in futures and options etc
That provision may be included in the Finance Bill about the taxation of profits and gains arising from a transaction involving the disposal of—
- (a) rights and obligations under a commodity or financial futures contract; or
- (b) a traded or financial option or an option relating to such a contract.—[Mr. Brandreth.]