§ Mr. MandelsonTo ask the Chancellor of the Exchequer what is his estimate of the effect on corporation tax receipts in 1994–95 and 1995–96 of the introduction of pay and file.
§ Mr. Dorrell[holding answer 29 April 1994]: The introduction of pay and file is not expected to have a significant effect on total receipts of corporation tax in 1994–95 and 1995–96.