§ Mr. Heathcoat-Amory
To ask the Chancellor of the Exchequer if he will assess the likely change in the capital structure of companies following the reform of advance corporation tax. 
§ Mr. Geoffrey Robinson
I refer the right hon. Gentleman to the response I gave the hon. Member for Bognor Regis and Littlehampton (Mr. Gibb) on 20 January 1998,Official Report, column 476.