(a) Reform of tax relief (6) (b) Tax exemption for outplacement counselling (2) (c) Council tax: income tax and corporation tax implications (3) (d) Mortgage interest relief: restriction to 20% (3) (e) Stamp duty and the rents to mortgages scheme (2) (f) Stamp duty: threshold increase (2) (g) Mortgage interest relief: borrowers with negative equity (2) (h) Mortgage interest: extension to temporary relief (2) (i) Mortgage interest relief at source: claims by lenders (1) (j) Business Expansion Scheme (BES) - loans to investors (4) (k) Capital allowances: sales of assets between connected persons (2) (l) Capital allowances: assets leased overseas (2) (m) Capital gains tax: company takeovers and reconstructions (2) (n) Capital gains tax: annual exempt amount (1) (o) Capital gains tax: relief for entrepreneurs (3) (p) Capital gains tax rollover relief: new qualifying assets (2) (q) Capital gains tax: valuations of shares - new extra-statutory concession (3) (r) Deceased persons` estates: