Pay and File (Hansard, 8 June 1992)

HC Deb 08 June 1992 vol 209 c21W 21W

§ Mr. Barry Field
To ask the Chancellor of the Exchequer on what date he expects to bring into effect pay and file.

§ Mr. Dorrell
On present plans pay and file will start on 1 October 1993. The new rules will apply to accounting periods ending on or after that date.