Clause 25. — (Amendments of Corporation Tax Acts.)

Part of Orders of the Day — Finance Bill – in the House of Commons at 12:00 am on 21 June 1966.

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Photo of Mr Joel Barnett Mr Joel Barnett , Heywood and Royton 12:00, 21 June 1966

Would the hon. Gentleman not agree that the great majority of companies which have gone into voluntary liquidation have been mainly property and investment companies and not trading companies?