division_name: Capital Allowances Bill
motion: <p>Question again proposed,  That the Bill be now read a Second time.
  <p>A highway concession in respect of a road is to be treated as extended if--
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  (a) the person entitled to the concession takes up a renewed concession in respect of the whole or a part of the road, or
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  (b) that person or a person connected with him takes up a new concession in respect of--
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  (i) the whole or a part of the road, or
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  (ii) a road that includes the whole or a part of the road.
  <p>preserves the effect of the existing law,
  <p>subject to any minor changes which may be desirable.
  <p>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.]
  <p>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.
  <p>rewrite direct tax legislation . . . and to make minor changes of substance where that is required to facilitate simplification?
  <p>Question put,  That the Question be now put:--
  <p>The House divided:  Ayes 264, Noes 14.
   