- guardian.co.uk, Wednesday March 3 1999 15.28 GMT
Capital gains tax
Capital gains of up to £1,000 a year exempt from tax, with reduced rate of 15% (rather than 30) for gains under £5,000.
Minimum lending rate
Raised from 6.5% to 7.5%.
Corporation tax
Eased for small companies.
School meals
Planned rise in prices are scrapped.
Duties
20 high-tar cigarettes up by 7p.


