Sections 65, 66 and 67 make significant changes to the capital gains tax regime to remove some relieving provisions which I feel are less necessary now that the tax rate is set at 20%. These changes will also spread the burden of the revenue-raising measures needed in the current budgetary situation. Section 65 gives effect to my budget announcement that indexation relief will not apply for years after 2002. Section 66 removes the facility to defer capital gains tax by the issue of debentures, loan stock or other similar securities.