To ask the Chancellor of the Exchequer if he will estimate the cost to the Exchequer of exempting from capital gains tax business owners who sell their businesses upon retirement up to the value of (a) £100,000, (b) £200,000, (c) £300,000, (d) £400,000, (e) £500,000 and (f) £1,000,000 in (i) 2009-10, (ii) 2010-11 and (iii) 2011-12. (269044)