§ Mr. Matthew Taylor
To ask the Chancellor of the Exchequer when he will publish draft clauses relating to rollover relief of substantial shareholdings. 
§ Miss Melanie Johnson
As was stated in the technical note "Corporation Tax: Chargeable Gains: Deferral Relief for Substantial Shareholdings" published by the Inland Revenue on 23 June 2000, our intention is to publish the draft clauses at the time of my right hon. Friend the Chancellor's pre-Budget Report. This will be on 8 November 2000.