HC Deb 13 December 1984 vol 69 c569W
26. Mr. Stern

asked the Chancellor of the Exchequer if he will take steps to introduce a current-year basis of assessment for partnerships and individuals assessed under schedule D, cases I and II.

Mr. Moore

I have noted my hon. Friend's suggestion, but have no immediate plans to introduce a current-year basis for partnerships and individuals assessed under cases I and II of schedule D. However, such a change remains a possibility for the future.