HC Deb 23 January 1989 vol 145 c380W
Mr. David Shaw

To ask the Chancellor of the Exchequer what studies his Department has carried out into the effect on personal savings of a reduction in the higher rate of capital gains tax to 25 per cent.; and if he will publish the results of such studies.

Mr. Norman Lamont

We examine a large number of options covering the whole range of the tax system as part. of the Budget process. It is not customary to publish the results of studies into the effects of tax rate changes.