HC Deb 27 January 1977 vol 924 c756W
30. Mr. Michael Spicer

asked the Chancellor of the Exchequer if he will allow agricultural and horticultural producers to spread their profits over a three-year period for tax purposes.

Mr. Robert Sheldon

I have noted the hon. Member's suggestion. It has, however, been reorganised in the past that an averaging system for the taxation of farming profits raises considerable difficulties.