§ 16. Mr. Heddleasked the Chancellor of the Exchequer what progress has been made in the Government's review of capital taxation.
§ Mr. BrittanThe review announced in the Budget Statement of 1979 evoked a widespread response and has helped to determine where changes can most usefully be made. This year, for example, representations have led to the introduction of a number of measures to help small firms, and next year legislation will be introduced on settled property. My right hon. and learned Friend hopes to make further progress when economic circumstances permit.