§ Mr. Gordon BrownTo 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[pursuant to his reply, 21 April 1988]: For the purposes of clarification I should add that the Liberal party and the Social Democratic party, before 107W and after the establishment of the Social and Liberal Democratic party, also currently qualify for the purposes of section 24 of the Inheritance Tax Act 1984.