HC Deb 27 June 1985 vol 81 c490W
Mr. Phillip Oppenheim

asked the Chancellor of the Exchequer if any studies have been made to calculate the potential impact on jobs of a single transferable tax allowance.

Mr. Moore

The move to fully transferable allowances will alleviate the poverty and unemployment traps. There will be further discussion in the forthcoming Green Paper on personal tax reform.