Written question asked by Lord Taylor of Goss Moor (Liberal Democrat) on Thursday, 26 October 2000, in the House of Commons. It was due for an answer on Wednesday, 1 November 2000. It was answered by Melanie Johnson (Labour) on Wednesday, 1 November 2000 on behalf of the Treasury.

Treasury

Question: To ask Mr Chancellor of the Exchequer, when he will publish draft clauses relating to rollover relief of substantial shareholdings. - Inc ref to "Corporation Tax: Chargeable Gai ns: Deferral Relief for Substantial Shareholdings" published by the Inland Revenue on 23 June 2000.

Answer: Mr. Matthew Taylor: To ask the Chancellor of the Exchequer when he will publish draft clauses relating to rollover relief of substantial shareholdings. [135894] Miss Melanie Johnson: As was stated in the technical note "Corporation Tax: Chargeable Gains: Deferral Relief for Substantial Shareholdings" published by the Inland Revenue on 23 June 2000, our intention is to publish the draft clauses at the time of my right hon. Friend the Chancellor's pre-Budget Report. This will be on 8 November 2000.

Secondary information