§ Mr. MilburnTo ask the Chancellor of the Exchequer, pursuant to his answer of 3 December,Official Report, columns 770–72, if he will provide the figures for value added tax registrations and deregistrations for each calendar year since 1987.
§ Sir John CopeRevised registration and deregistration figures by calendar year, from January 1987 to December 1993 are:
§ Mr. DorrellUnder Rugby Union rules players are forbidden to receive payment for playing. If they were to do so, they would be taxed on their income in the same way as other sportsmen and women. Their income for tax 777W purposes would be arrived at in the way as for other people, taking account of payments of money and any other benefits.