§ 91. Mr. Iremongerasked the Chancellor of the Exchequer what representations he has had from national charities about the effect of the proposed corporation tax on charitable income and the effect of the proposed capital gains tax provisions on capital gains accruing to the residue of the deceased's estate where charities are the residuary legatees; and what assurances he is able to give at this stage.
§ Mr. DiamondA number of charitable organisations have written to my right hon. Friend about their position under the new taxes. As regards the second part of the Question, I must ask the hon. Gentleman to await my right hon. Friend's detailed proposals.