§ Mr. John H. Osbornasked the Chancellor of the Exchequer if he will introduce legislation to exempt owner-occupiers from capital gains tax on the ultimate sale of their properties when these are used for student occupation near universities or polytechnics.
§ Mr. Denzil DaviesAs I promised during the Standing Committee debates on the Finance Bill last July, this subject is being examined as part of the general review of capital gains tax announced by the Chancellor in his Budget speech.