§ 4. Mr. Bellingham
To ask the Chancellor of the Exchequer what plans he has for alleviating taxation on small businesses. 
§ The Financial Secretary to the Treasury (Mr. Michael Jack)
The last Budget included plans to reduce further the tax burdens on small business.
§ Mr. Bellingham
Will my hon. Friend join me in welcoming the fact that our corporation tax is among the lowest in the world and in welcoming the Government's recent announcement about reducing rates on small businesses in rural areas? Does he agree that small businesses do not want extra bureaucracy and extra regulation—particularly that which would flow from adopting the social chapter and other social legislation from Europe? [Interruption.] Does that not illustrate the fact that the Labour party cannot be trusted when it comes to small businesses?