§ Mrs. MayTo ask the Chancellor of the Exchequer if he will make a statement on the Inland Revenue definition of millennium conversion expenditure used for taxation purposes; and to what extent the definition includes expenditure on the development of new systems. [39153]
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§ Dawn PrimaroloThe estimated cost of allowing married couples with children to transfer their unused personal allowance to their spouse are given in the table.
Full year cost at 1998–99 income levels £ billion Assuming married couple's allowance is retained Assuming married couple's allowance is not given1 Married couples where youngest child is: Under 5 0.8 0.6 Under 11 1.1 0.8 Under 16 1.3 0.9 1 Couples are given the choice between transferring their unused personal allowance but losing their married couple's allowance (MCA), or keeping their MCA and not transferring.