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Stock Appreciation

Part of Orders of the Day — FINANCE (No. 2) BILL – in the House of Commons at 12:00 am on 16th July 1975.

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'Where any person has obtained relief under section 52 of this Act, the value of his trading stock at the beginning of the period of account which begins on the day following that as at which the closing stock value for the purposes of the said section 52 was determined shall be increased by the amount claimed in the case of—

  1. (a) an individual under paragraph 1(2)(b) of Schedule 9 to this Act,
  2. (b) a company under paragraph 6(2)(b) of Schedule 9 to this Act,
and the provisions of Schedule 9 of this Act shall have effect for the purposes of this section as they have to section 52.'.—[Mr. Hordern.]