HC Deb 23 March 1998 vol 309 c151

Resolved,

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—

  1. (a) provision modifying the effect of sections 256, 257C and 347B of the Income and Corporation Taxes Act 1988;
  2. (b) provision for charging corporation tax for the financial year 1999 and with respect to the rates of that tax for that year and the fraction mentioned in section 13(2) of the Income and Corporation Taxes Act 1988;
  3. (c) provision for and in connection with the abolition of advance corporation tax;
  4. (d) provision for the repeal of sections 26 and 27 of the Income and Corporation Taxes Act 1988;
  5. (e) provision as to the computation of profits and losses for tax purposes;
  6. (f) provision for reducing, in the case of cars capable of running on road fuel gas, the cash equivalents of the benefits chargeable to tax under section 157 of the Income and Corporation Taxes Act 1988;
  7. (g) provision preventing the opening of tax-exempt special savings accounts after 5th April 1999;
  8. (h) provision relating to tax credits;
  9. (i) provision relating to the taxation of payments representative of dividends and other distributions of companies;
  10. (j) provision about the attribution of gains to the settlors of settlements created before 19th March 1991;
  11. (k) provision phasing out retirement relief under sections 163 and 164 of, and Schedule 6 to, the Taxation of Chargeable Gains Act 1992.