§ Mr. David Howellasked the Chancellor of the Exchequer what representations he has received from offshore oil workers or organisations representing their interests, regarding proposed changes by the Inland Revenue in their treatment for income tax purposes.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 16th March 1977; Vol. 928, c. 237>–8], gave the following information:
I have received no representations about the Inland Revenue's actions, which are designed to ensure that the existing obligations to operate PAYE are properly complied with. I have, however, received a suggestion, from a company operating in the North Sea, that divers should be allowed to spread their earnings for tax purposes.