§ Mr. Stratton Millsasked the Chancellor of the Exchequer if he will arrange for the Inland Revenue when dealing with Capital Gains Tax on the sale of investment trust shares by a taxpayer to draw specifically to his attention his entitlement to set off the Capital Gains Tax already paid on his behalf by the company, in all cases where the taxpayer has not included this set off.
§ Mr. MacDermotIt is normal practice, where a material shareholding is disposed of, to seek confirmation that this set-off has been included.