§ Mr. Benyonasked the Chancellor of the Exchequer whether he proposes to amend the rules for capital gains tax roll-over relief so that, when joint owners of land who farm it in partnership partition that land, roll-over relief will be available in those cases where they continue farming in partnership as well as those cases where the original partnership is dissolved and a new partnership is formed by the individual former partner.
§ Mr. MooreI have noted this suggestion. If my hon. Friend has a particular case in mind, perhaps he would write to me about it.