That provision shall be made for imposing charges to income tax, corporation tax and capital gains tax by amending the law with respect to—
- (a) the disposal and acquisition, and the variation, of leases and other interests in land;
- (b) the ascertainment of the duration of and premiums for leases;
- (c) the treatment of certain payments by instalments as rent; and
- (d) the gains accruing on a disposal where the whole or part of the consideration is payable by instalments,
and charges may be so imposed for past years of assessment and accounting periods.—[Mr. Barber.