§ Mr. MacGregor
asked the Chancellor of the Exchequer whether he will reconsider those tax aspects of the child benefit scheme which will leave some managers in British industry worse off in 1977–78 than they would otherwise have been, particularly in the light of current 268W evidence of the effects of taxation in recent years upon the motivation of management in British industry.
§ Mr. Robert Sheldon
I have nothing at this stage to add to my right hon. Friend the Chief Secretary's statement of 16th November last about the tax consequentials of the child benefit scheme— [Vol. 919, c.501–6]—which in paragraph 10 explained why we do not consider that any special measures are required for 1977–78.