Clause 41 - Reallocation within group of gain or
Finance Bill
10:45 am
Mr Howard Flight (Arundel and South Downs, Conservative)
May I just ask whether, under the arrangements in clause 41, the Minister sees any other way in which totally innocent transactions that would otherwise have been caught under the six-year rule can escape being treated unfairly? The logic of leaving the six-rule year, which is why a six-year period is taken, shows that the intention of the clause is finally to tidy up all unfair or problematic issues that existed before.