HC Deb 17 November 1992 vol 214 c114W
Mr. Denzil Davies

To ask the Chancellor of the Exchequer if he will bring forward proposals to amend section 175(1) of the Taxation of Chargeable Gains Act 1992 to bring it into conformity with the words of section 276(1) of the Income and Corporation Taxes Act 1970.

Mr. Lamont

No. Section 175(1) of the 1992 Act is not different in substance from section 276(1) of the 1970 Act. The slight difference in wording is an editorial consequence of the process of consolidating the tax provisions on capital gains.