HC Deb 01 April 1976 vol 908 c538W
30. Sir David Renton

asked the Chancellor of the Exchequer whether he will introduce legislation to enable self-employed people to deduct their national insurance contributions from their gross income before assessment of income tax, bearing in mind that these contributions have now become a burden for self-employed people to bear.

Mr. Denzil Davies

The whole question of the future of national insurance contributions and benefits to the self-employed is being examined, and naturally the impact of taxation is among the factors to be borne in mind.