Clause 46. — (Special Provisions as to Transfers of Trades or Businesses to Newly Created Bodies Corporate without Change of Ultimate Control.)

Orders of the Day — Finance Bill – in the House of Commons at 12:00 am on 17th June 1952.

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Amendments made: In page 52, line 42, leave out from "concern," to "to," in line 43.

In page 53, line 6, at end, insert: and(d) there is no substantial alteration in the character of the trade or business in the period ending twelve months after the transfer."—[The Solicitor-General.]

Clause, as amended, ordered to stand part of the Bill.