HC Deb 27 October 1995 vol 264 c866W
Mr. Rooker

To ask the Chancellor of the Exchequer if he will make a statement on the review of the guidelines for tax inspectors in respect of section 313 of the Income and Corporation Taxes Act 1988. [37289]

Mr. Jack

I understand that representations have been made to the Inland Revenue about the application of section 313 of the Act to situations where certain undertakings are given by employees as part of a financial settlement upon termination of their employment. The Revenue are discussing these with the representative bodies concerned.