Corporate Bonds

Clause 93 – in the House of Commons at 1:45 am on 15th July 1991.

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Amendments made: No. 24, in page 63, line 14, leave out subsection (1) and insert—

'(1) Section 64 of the Finance Act 1984 shall be amended as follows.'.

No. 25, in line 29, at end insert— '(4) This section shall have effect—

  1. (a) so far as concerns the application of section 64 for the purposes of section 136A of the Capital Gains Tax Act 1979, in relation to claims on or after 19th March 1991, and
  2. (b) so far as concerns any other application of section 64, in relation to disposals on or after that date (and, in relation to such disposals, shall be regarded as always having had effect).'.—[Mr. Maples.]