§ Mr. FlightTo ask the Chancellor of the Exchequer if he will make a statement on(a) the liability of public 540W benefit corporations to capital gains tax and (b) the circumstances in which they will pay capital gains tax. [107095]
§ Dawn PrimaroloSubject to parliamentary approval, NHS foundation trusts will be established as public benefit corporations authorised under the provisions set out in the Health and Social Care (Community Health and Standards) Bill. We are currently considering the detail of their tax treatment.