Finance (No. 2) Bill

Part of the debate – in the House of Commons at 4:19 pm on 8 May 1980.

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The changes will have beneficial consequences for private work in the areas that I have mentioned. The changes have been fashioned in the light of recommendations by the Goodman committee and the National Council of Social Service. The measures include doubling from £100,000 to £200,000 the present capital transfer tax exemption limit for transfers to charities made on or within a year of death. They provide for the total exemption from development land tax on disposals of land.