§ Mr. Heddleasked the Chancellor of the Exchequer whether he has plans to extend the interest-free period over which capital transfer tax in respect of owner-occupied agricultural holdings can be paid by instalments from eight years to 12 years.
§ Mr. Peter Rees[pursuant to his reply, 1 February 1980]: This suggestion, like the many others we have received from representative bodies, is being borne in 136W mind in the current review of capital taxation.