§ Mr. Geraint Howellsasked the Chancellor of the Exchequer if he will publish details of any studies undertaken by Her Majesty's Customs and Excise and Inland Revenue Departments concerning the impact of taxation upon the small business sector.
§ Mr. Robert SheldonThe impact of taxation on businesses, including the small business sector, is kept under continuous review, but I have no plans to publish the details of these studies.