§ Mr. Nicholas Bakerasked the Chancellor of the Exchequer if he will bring forward proposals to ensure that married couples are treated no less favourably for capital gains tax purposes than couples cohabiting.
§ Mr. Norman LamontI have noted my hon. Friend's suggestion. We shall continue to keep under review the capital gains tax position of married couples in the context of our more general consideration of the overall tax regime for them, including the tax arrangements for their investment income.