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Mr. Nigel Griffiths
To ask the Chancellor of the Exchequer what is his estimate of the number of people who will pay capital gains tax in 1996–97 and 1997–98. [39091]
Mr. Jack
The number of individuals and trustees who will have capital gains tax liabilities arising from disposals in 1996–97 and 1997–98 are provisionally estimated at 90,000 and 95,000 respectively.
Mr. Nigel Griffiths
To ask the Chancellor of the Exchequer what assessment he has made of the behavioural effects of the abolition of capital gains tax. [39102]
Mr. Jack
It would not be appropriate to comment on tax matters in the run-up to the Budget.