§ 40. Mr. Kenneth Lewisasked the Chancellor of the Exchequer whether he will set up a special fund to purchase small businesses which cannot be sold but which have to pay capital transfer tax and where the owner has no means outside of the business of finding the money required.
§ Dr. GilbertNo. The Finance Bill already provides a significant relief for small business; the capital transfer tax on certain business assets may be paid by instalments interest free.