§ Mr. Biffenasked the Chancellor of the Exchequer what would be the cost to the Revenue in a financial year if death ceased to be treated as a deemed disposal for the purposes of capital gains tax.
§ Mr. Patrick JenkinI would refer my hon. Friend to the reply I gave on 15th December, 1970, to my hon. Friend the Member for St. Marylebone (Mr. Kenneth Baker)—[Vol. 808, c. 271–2.]