§ Ms CorstonTo ask the Chancellor of the Exchequer how many Inland Revenue staff have received specific training on the effects of the changes to the tax treatment of maintenance payments, introduced in the Finance Act 1988, and the option to elect to stay with the previous regime.
§ Sir George YoungStatistics are not available centrally. However, the Inland Revenue provides appropriate information and training for all staff who deal with the tax treatment of maintenance payments.
§ Ms CorstonTo ask the Chancellor of the Exchequer how many people are subject to the special transitional rules for the tax treatment of maintenance payments, introduced by the Finance Act 1988.
§ Sir George YoungIt is estimated that about 210,000 people paying maintenance are subject to the special transitional rules.