§ Mr. Stratton Millsasked the Chancellor of the Exchequer if he will arrange for the Inland Revenue to undertake a study 193W and report, before the House is asked to consider the Finance Bill, of the problems of shareholders in close companies, who will have to pay the special capital levy announced in the Budget out of capital, having regard to the difficulties of realising capital by disposing of minority holdings of unquoted shares.
§ Mr. Harold LeverIn the normal course of preparing the Finance Bill, I obtain any advice necessary on particular aspects of the Special Charge or any other tax.