§ Mr. BurnsTo ask Mr. Chancellor of the Exchequer if he intends to take forward the proposals for the construction industry tax deduction scheme in the 1991 Inland Revenue consultative document, "Taxation of Subcontractors in the Construction Industry".
§ Mr. DorrellIt is the Government's intention, subject to other priorities, to include measures in the next Finance Bill to implement some of the recommendations in the 1991 consultative document "Taxation of Subcontractors in the Construction Industry", together with the recommendations of a later efficiency scrutiny. These changes will come into effect after the introduction of the proposals for self-assessment and the simplification of personal tax in the current Finance Bill. The Inland Revenue will be consulting on how this will be done.