§ Mr. BeithTo ask the Chancellor of the Exchequer how many higher-rate taxpayers in 1992–93 he estimates will be using the married couple's allowance; and what310W proportion of higher-rate taxpayers this represents, assuming statutory indexation for 1992–93 limits and allowances.
§ Mr. MaudeIt is estimated that 1.1 million higher rate taxpayers—70 per cent. of the total—would be entitled to the married couple's allowance in 1992–93, assuming statutory indexation.