§ Mr. Knoxasked the Chancellor of the Exchequer whether he has any plans to allow private investors to use the alternative method of calculating liability to capital gains tax extended to institutional investors in the Finance Act 1983; and if he will make a statement.
§ Mr. RidleyThese provisions are designed to assist a specific type of taxpayer-large institutional investors relying on computers. I do not believe that the option for this alternative method would be welcomed by private investors.