§ Mrs. Chalkerasked the Chancellor of the Exchequer if he will consider the separate assessment of husband and wife for capital gains tax, where each party has individually owned a property in which they have lived separately or together during the period of their marriage whilst each was engaged in separate employment in the same vicinity of the houses owned.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 31 January 1978; Vol. 961, c. 465–6], gave the following reply:
I do not think that it would be right to give capital gains tax exemption for two residences even in the rather exceptional case mentioned by the hon. Member.