Orders of the Day — 34. Chargeable Gains (Concessions that Defer a Charge)

– in the House of Commons at 9:40 pm on 15th March 1999.

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That provision may be made about cases where, after a relief in respect of a chargeable gain has been obtained in reliance on a concession, a charge to tax would arise if the concession were an enactment to the corresponding effect.