§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer what would be the effect on tax revenues in 1991–92 and in a full year of (i) a 5 per cent., (ii) a 10 per cent. and (iii) a 15 per cent. increase in the personal allowances and age-related personal allowances for income tax, not including the married couple's, widow's and additional personal allowances, assuming the benefit of the increase is limited to the basic rate of tax.
§ Mr. MaudeThe information is given in the table, which assumes that the changes are restricted to the basic rate of income tax:
to European Community law to extend our current VAT zero-rating provisions. Although member states may retain zero rates which were in force on 31 December 1975, they may neither widen the scope of existing provisions nor introduce new ones.