§ Mr. Higginsasked the Chancellor of the Exchequer if he will now review the effects of Section 21 of and Schedule 2 to the Finance Act 1974 and related provisions in subsequent legislation.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 15th March 1977; Vol. 928, c. 161], gave the following information:
So far as these provisions affect the tax treatment of employees living in this country and working abroad, my right hon. Friend has already announced that he proposes to introduce amending legislation in the coming Finance Bill.