HC Deb 13 February 1996 vol 271 c499W
Miss Hoey

To ask the Chancellor of the Exchequer how many children currently make use of their annual capital gains tax allowance. [14259]

Mr. Jack

I regret that precise estimates are not possible for the number of individuals with net gains below the capital gains tax annual exempt amount. Details of gains are not required on tax returns where chargeable gains do not exceed the annual exempt amount and aggregate proceeds from disposals of all assets do not exceed twice the annual exempt amount.