§ Mr. Lawsonasked the Chancellor of the Exchequer if he will publish estimates of the value of the stock appreciation relief provisions for each year that they have been in operation; and if he will provide details both in total, for major industries, if such information is available, and for the principal sub-divisions of the private sector, such as incorporated enterprises and the self-employed; and if he will provide such estimates both in current prices and in constant prices of the most recent period which is convenient.
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§ Mr. Joel Barnett, pursuant to his reply [Official Report, 21st July 1978], gave the following information:
Corporation tax Tax on self-employment income Year Current prices January 1978 prices* Current prices January 197S prices* £ million £ million £ million £ million 1974–75 … … … 750 1,200 — — 1975–76 … … … 1,400 1,800 10 13 1976–77 … … … 1,000 1,100 35 38 1977–78 … … … 1,200 1,200 55 55 Figures for different industries are not available. Nearly all corporation tax is paid by companies. * The price index used is the general index of retail prices for all items.