§ Mrs. Ann WintertonTo ask the Secretary of State for Scotland whether under the Scottish community charge regulations the 60-day period beyond which capital gains tax becomes chargeable upon the proceeds of the sale of a private home which is used in part as a bed-and-breakfast business refers to consecutive days or to the total in any one year.
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§ Lord James Douglas-HamiltonI have been asked to reply because of my responsibilities for the community charge in Scotland. I intend to write to my hon. Friend shortly about her question.