24. Capital Allowances (Income Tax and Corporation Tax)

Budget Resolutions and Economic Situation – in the House of Commons at 12:00 am on 12th April 1976.

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Motion made, and Question, That charges to income tax and corporation tax may be imposed by provisions about capital allowances, including provisions having retrospective effect.—[Mr. Healey.]

put forthwith pursuant to Standing Order No. 94 (Ways and Means Motions), and agreed to.