§ Mr. Alfred Morrisasked the Chancellor of the Exchequer what is his estimate of the cost of extending capital gains tax retirement relief to self-employed people who have to cease work on account of illness or disability if the criterion used was (a) receipt of invalidity benefit or (b) receipt of attendance allowance; and if he will make a statement.
§ Mr. LawsonI regret that the information necessary to provide a reliable estimate of the cost of extending capital gains tax retirement relief in the ways suggested is not available.