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Capital Gains Tax

Volume 961: debated on Wednesday 31 January 1979

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asked the Chancellor of the Exchequer if he will consider the separate assessment of husband and wife for capital gains tax, where each party has individually owned a property in which they have lived separately or together during the period of their marriage whilst each was engaged in separate

data as are given in the individual country tables are drawn together in the table below:

employment in the same vicinity of the houses owned.