§ Mr. Gordon BrownTo ask the Chancellor of the Exchequer (1) how many taxpayers were granted capital gains tax exemption of growing timber from commercial woodlands in the last year for which figures are available;
(2) how many taxpayers opted to have woodlands taxed under schedule B instead of schedule D in 1986–87; and if he will give for these taxpayers a breakdown showing the percentage paying tax at (i) 60 per cent., (ii) 55 per cent. and 50 per cent., (iii) 45 per cent. and 40 per cent. and (iv) 27 per cent.;
(3) if he will estimate the value of woodland liable to tax under (a) schedule B and (b) schedule D in 1986–87.
§ Mr. Norman Lamont[holding answer 2 February 1988]: I regret that the information requested is not available.