§ Mr. Warrenasked the Chancellor of the Exchequer if he will review the absence of tax relief on the sale of milk quotas and the effect this has on farmers moving between farms or leaving the industry.
§ Mr. Norman LamontLegislation will be introduced in next year's Finance Bill extending capital gains tax rollover relief to both milk and potato quotas. The relief will be available where there is a disposal or acquisition of milk or potato quota after midnight tonight.