HC Deb 13 February 1984 vol 54 c77W
Lord James Douglas-Hamilton

asked the Chancellor of the Exchequer if he will issue a directive to all relevant officers of the Inland Revenue on the application of section 126 of the Capital Gains Tax Act 1979 to a farmer or farmers who bring his or their own land into a business partnership of which he or they are partners; if he will arrange for a statement of practice in this matter to be available to professional advisers and taxpayers on request; and if he will make a statement.

Mr. Moore

I shall let my hon. Friend have a reply as soon as possible.

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