§ Mr. Iremongerasked the Chancellor of the Exchequer what representations he has received from the Association of Certified and Corporate Accountants advocating the publication, in conjunction with the introduction of Finance Bills, of explanatory memoranda to guide the House as to the intentions underlying the technical language necessarily used in complicated fiscal legislation; and what action he proposes to take.
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§ Mr. MacDermotThe Association has represented to my right hon. Friend that detailed amendments of the tax code should be accompanied by explanatory memoranda. My right hon. Friend has taken note of this suggestion.