Clause 96 - Gifts of real property to charity

Part of Finance Bill – in a Public Bill Committee at 3:30 pm on 13th June 2002.

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Photo of Mark Hoban Mark Hoban Opposition Whip (Commons) 3:30 pm, 13th June 2002

I am afraid that the Economic Secretary's argument was not very good. One of the assets to which the Charities' Tax Reform Group refers as potentially falling within the scope of the amendments tabled by the hon. Member for Kingston and Surbiton is scientific equipment, which is very close to medical equipment and must be relatively easy to value. His argument is not as robust as he makes out.