HC Deb 10 June 2002 vol 386 c842W
Mr. Paice

To ask the Chancellor of the Exchequer what assessment he has made of the changes to the tax burden on unincorporated small businesses and of that on incorporated small businesses since 1997. [60319]

Dawn Primarolo

Since 1997 the Government have introduced numerous measures to help both incorporated and unincorporated business, including: making 40 per cent. first year capital allowances permanent, implementation of the Carter Review of payroll services, cutting the small companies rate of corporation tax from 23 per cent. to just 19 per cent., introducing a 10p starting rate of income tax and introducing measures to ease the impact of VAT on small business.

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