Clause 25 - Rules relating to deductions
Finance Bill
4:00 pm
Frank Cook (Stockton North, Labour)
With this we may discuss the following: Amendment No. 33, in clause 25, page 22, line 4, after 'Acts', insert 'is reduced'.
Government amendments Nos. 70 and 71.
Amendment No. 34, in clause 25, page 22, line 10, at end insert—
'and to the extent that the entitlement to such deduction or allowance had arisen as a result of a scheme the main purpose of which is to achieve a UK tax advantage.'.
Amendment No. 35, in clause 25, page 22, line 11, leave out subsections (4) and (5).
Government amendments Nos. 72 to 74.