(Except clauses 11, 18, 40, 43, 44 and 69 and schedule 8) - Clause 24 - Deduction cases
Finance Bill
2:00 pm
Frank Cook (Stockton North, Labour)
I remind the Committee that with this we are taking the following amendments: No. 16, in clause 24, page 21, line 5, leave out 'or may be'.
No. 31, in clause 24, page 21, line 18, leave out
'or one of the main purposes'.
No. 30, in clause 24, page 21, line 20, leave out from 'question' to end of line 21 and insert
'is significantly greater than it would have been if the relevant transaction was part of a qualifying scheme.'.
No. 17, in clause 24, page 21, line 23, after second 'the', insert 'Special'.
No. 18, in clause 24, page 21, line 26, at beginning insert 'Special'.
No. 19, in clause 24, page 21, line 30, after 'the', insert 'Special'.
No. 20, in clause 26, page 24, line 5, leave out from 'the' to 'that' in line 6 and insert
'Special Commissioners find, on the balance of probability, following an application by the Commissioners for Her Majesty's Revenue and Customs,'.
No. 21, in clause 26, page 24, line 6, leave out 'or may be'.
No. 22, in clause 26, page 25, line 5, after second 'the', insert 'Special'.
No. 23, in clause 26, page 25, line 8, at beginning insert 'Special'.
No. 24, in clause 28, page 25, line 37, leave out from 'the' to 'give' in line 38 and insert 'Special Commissioners'.
No. 25, in clause 28, page 26, line 5, at beginning insert 'Special'.
No. 26, in clause 28, page 26, line 9, at beginning insert 'Special'.
No. 27, in clause 28, page 26, line 12, after 'the', insert 'Special'.
No. 28, in clause 28, page 26, line 23, after third 'the', insert 'Special'.
No. 29, in clause 28, page 26, line 24, leave out 'have been reasonably' insert 'reasonably have been'.