Note 20 Provisions for liabilities and charges

	Amount Provided			Potential amount for deferred tax on all timing differences
_________________________			_________________________
	1997 £m	1996 £m		1997 £m	1996 £m
_________________________			_________________________
Deferred taxation-group
Excess capital allowances over depreciation	10	10		294	259
Capital gains deferred by rollover relief	-	-		1	3
Short term timing differences	10	12		10	12
_________________________			_________________________
	20	22		305	274
_________________________			_________________________

Deferred taxation balances in Tesco PLC relate to short term timing differences. Where possible taxation on capital gains has been or will be deferred by rollover relief under the provisions of the taxes acts.