§ Mr. Spenceasked the Chancellor of the Exchequer if he will publish for the guidance of ordinary shareholders in Rolls-Royce their right to carry forward capital losses incurred against future capital gains; and if he will make this right clear to inspectors of taxes.
§ Mr. Patrick JenkinThe provisions for the carrying forward of capital losses apply to ordinary shares in Rolls-Royce as they do to any other shares. I have written to the hon. Member about the particular case which he raised with me.