HC Deb 07 April 1976 vol 909 c226W
Mr. Spence

asked the Chancellor of the Exchequer if he will publish a table from international sources of information available to him, showing the treatment of investment income for tax purposes, the investment income tax threshold, expressed in £ sterling, the initial rates charged and the maximum rates chargeable in each of the EEC member States, Sweden, the United States of America, Canada and Japan.

Mr. Robert Sheldon

, pursuant to his reply [Official Report, 6th April 1976; Vol. 909, c. 778] gave the following information:

The treatment of investment income for tax purposes varies both between and within the countries specified so that it may be difficult to compare like with like. The following table assumes a married couple under 65 years of age all of whose income is derived from investments: