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Small Businesses

Volume 888: debated on Friday 21 March 1975

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asked the Chancellor of the Exchequer if he will bring forward legislation to ensure that small companies receive the same benefits in relation to the effects of inflation on stock appreciation as was recently afforded to large companies.

I have given an assurance that there will be further relief next year for increases in stock values, and that the relief for two years' trading will be extended to small companies and unincorporated businesses. The legislation will be included in the next Finance Bill.