HC Deb 15 December 1976 vol 922 cc1533-4
The Chancellor of the Exchequer (Mr. Denis Healey)

There is one aspect of taxation which I intend to start considering at once. I believe that it is important to find ways of improving the tax treatment of employees who live in this country but who work abroad on increasing our exports. The people I want to encourage are those at the sharp end of exporting—the business of selling British goods overseas—as well as those who contribute to our overseas earnings by working for a period overseas, for example in construction projects.

I have therefore asked the Inland Revenue to issue a consultative paper which will outline proposals to give to anyone who works for a period abroad the reliefs which are at present allowed only to those with separate jobs abroad. The proposals would also modify the rules governing the allowance of expenses incurred abroad. I have authorised the Revenue to seek the views of interested bodies, with a view to legislation in next year's Finance Bill.