HC Deb 24 November 1975 vol 901 c45W
Mr. Tebbit

asked the Chancellor of the Exchequer what he estimates to be the loss of revenue arising from an exemption from capital gains taxes on owner-occupied homes which are part let, but in which the owner retains use of (a) half or more and (b) two-thirds or more, of the accommodation.

Mr. Denzil Davies

I regret that the information upon which to base such an estimate is not available.