HC Deb 17 July 1986 vol 101 c609W
36. Mr. Kirkwood

asked the Chancellor of the Exchequer what account he takes in formulating his taxation policy of the differential effects of various options on high income-earning and low income-earning tax units, respectively.

Mr. Norman Lamont

The pattern of taxation across the whole income distribution is one of the many factors taken into account in formulating taxation policy.