§ Mr. HigginsTo ask the Chancellor of the Exchequer (1) if he will estimate the cost of rebasing to 1982 market value investments held by financial institutions which will not benefit from the 1982 rebasing under the capital gains tax provisions in the Finance (No. 2) Bill 1988;
(2) if he will estimate the cost to the Exchequer of an indexation allowance for investments held by financial institutions which do not benefit from the capital gains tax allowance.
§ Mr. Lawson[holding answers 13 June 1988]: I regret that the information needed to provide estimates for these proposals is not available and could be obtained only at disproportionate cost.