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Debates
25 Mar 2013
Commons
Commons Chamber
34. Attribution of gains to members of non-resident companies (25 Mar 2013)
33. Disincorporation relief
34. Attribution of gains to members of non-resident companies
35. Treatment for capital gains tax purposes of shares acquired under the EMI code
Monday 25th March 2013
(11 years, 1 month ago)
Commons Chamber
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Resolved,
That provision (including provision having retrospective effect) may be made for and in connection with the amendment of section 13 of the Taxation of Chargeable Gains Act 1992.