HC Deb 22 February 2000 vol 344 cc983-4W
Mrs. Lawrence

To ask the Chancellor of the Exchequer when the draft legislation covering the taxation of personal services provided through intermediaries (IR35) will be published. [111869]

Dawn Primarolo

The draft Finance Bill clauses, draft Social Security Regulations and accompanying Explanatory Notes have been published today. Copies have been placed on the Inland Revenue website (www.inlandrevenue.gov.uk/ir35) and also in the Libraries of the House.

The Social Security Regulations will come into force on 6 April 2000. The Finance Bill clauses will be debated during the passage of the Finance Bill and will become law once the Finance Bill has received Royal Assent. The tax changes will be applied retrospectively from 6 April 2000.