§ Mr. Ridleyasked the Chancellor of the Exchequer if he will give full details of the rates of the gifts tax now applying, of any exemptions for consanguinity or type of asset, and of any minimum amount of gifts below the threshold of the new tax.
§ Dr. GilbertI would refer the hon. Gentleman to the remarks of the Chief Secretary to the Treasury in the Budget debate—[Vol. 871, c. 758.]. My right hon. Friend has at present no plans for publishing the details of his proposals in advance of the impending legislation.