Limited Partners: Restriction of Reliefs

Part of Orders of the Day — Finance Bill – in the House of Commons at 9:30 pm on 10th July 1985.

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Photo of Mr Peter Rees Mr Peter Rees , Dover 9:30 pm, 10th July 1985

I am happy to give the hon. Gentleman that assurance. The provision is designed to include capital allowances as well as charges on income and losses.