§ Mrs. Margaret EwingTo ask the Chancellor of the Exchequer if he will accept the recommendation of the Law Society of Scotland in its memorandum of observations on the Inland Revenue consultative document, "Residents in the United Kingdom: The Scope of United Kingdom Taxation for Individuals", that the concept of fiscal connection might be employed to introduce a measure of flexibility to the definition of residents with the aim of avoiding inequitable results.
§ Mr. Norman LamontWe are giving careful consideration to all the representations received on the consultative document, including those put forward by the Law Society of Scotland.