§ Lord James Douglas-Hamiltonasked the Chancellor of the Exchequer if he will issue a directive to all relevant officers of the Inland Revenue on the application of section 126 of the Capital Gains Tax Act 1979 to a farmer or farmers who bring his or their own land into a business partnership of which he or they are partners; if he will arrange for a statement of practice in this matter to be available to professional advisers and taxpayers on request; and if he will make a statement.