§ Mr. Carol Johnson
asked Chancellor of the Exchequer whether he is now in a position to announce the results of his review of the taxation treatment of employees' superannuation schemes.
§ Mr. Roy Jenkins
Yes. My proposals for the future treatment of these schemes are set out in detail in a memorandum prepared by the Board of Inland Revenue which is being issued today. Copies have been placed in the Library. I hope to introduce the necessary legislation in the coming Finance Bill.