---

Business of the House

I recognise hon. Members' concern about the lack of opportunity to debate the pre-Budget report in Government time. I will give the matter serious consideration. As far as capital gains tax is concerned, all I can say is that the Chancellor has to take a view across the piece. The range of rates from 10 per cent. to 40 per cent. was certainly good for the profits of the accountants and lawyers who had to help businesses to work out their liability. We have a beneficial regime for business across the tax system as a whole. Of course, the tax threshold is such that no tax is imposed at all unless the gain is above £9,000.