Capital Allowances Bill — 15 Jan 2001
Question again proposed, That the Bill be now read a Second time.
A highway concession in respect of a road is to be treated as extended if--
(a) the person entitled to the concession takes up a renewed concession in respect of the whole or a part of the road, or
(b) that person or a person connected with him takes up a new concession in respect of--
(i) the whole or a part of the road, or
(ii) a road that includes the whole or a part of the road.
preserves the effect of the existing law,
subject to any minor changes which may be desirable.
as ambitious as translating the whole of "War and Peace" into lucid Swahili. In fact, it is more ambitious . . . "War and Peace" is only 1,500 pages long. Inland Revenue tax law is 6,000 pages long and was not written by a Tolstoy.--[ Official Report , 26 November 1996; Vol. 286, c. 170.]
If, in a case where sub-paragraph (1) of paragraph 10 above applies, neither sub-paragraph (1) nor sub-paragraph (2) above has effect in relation to the expenditure referred to in sub-paragraph (1)(a) of that paragraph, then for the chargeable period related to the disposal or cessation referred to in sub-paragraph (1)(b) of that paragraph, any allowance in respect of that expenditure shall be a balancing allowance.
rewrite direct tax legislation . . . and to make minor changes of substance where that is required to facilitate simplification?
Question put, That the Question be now put:--
The House divided: Ayes 264, Noes 14.
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