§ Mr. Heathcoat-Amory
To ask the Chancellor of the Exchequer if he will assess the effect on companies with seasonal profits of a move to quarterly payments of corporation tax. 
§ Mr. Geoffrey Robinson
We have received representations on this issue as part of the consultation on quarterly instalment payments of corporation tax. We shall carefully consider those and other representations that have been made, and my right hon. Friend the Chancellor of the Exchequer will announce the outcome in his Budget.