HC Deb 12 February 1986 vol 91 c489W
Mr. Watts

asked the Chancellor of the Exchequer what were the number of new unincorporated businesses which made income tax returns for the first time in respect of each of the last three financial years; and what were the related tax yields in aggregate for each of those years.

Mr. Moore

I regret that records of the returns received from unincorporated businesses are not maintained in a form which would enable those made for the first time to be distinguished.