HC Deb 29 April 1988 vol 132 cc329-30W
Mr. Gordon Brown

To ask the Chancellor of the Exchequer which of the political parties are currently treated by the Inland Revenue as qualifying political parties for the purposes of section 24 of the Inheritance Tax Act 1984.

Mr. Norman Lamont

[holding answer 21 April 1988]: The political parties which currently qualify are:

  • Conservative
  • Labour
  • Labour and Co-operative
  • Social and Liberal Democratic
  • Social Democratic
  • Scottish Nationalist
  • Plaid Cymru
  • Ulster Unionist
  • 330
  • Democratic Unionist
  • Social Democratic and Labour