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Capital Gains Tax

Volume 403: debated on Monday 14 April 2003

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To ask the Chancellor of the Exchequer if he will make a statement on (a) the liability of public benefit corporations to capital gains tax and (b) the circumstances in which they will pay capital gains tax. [107095]

Subject 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.