§ Jackie BallardTo ask the Chancellor of the Exchequer how many people are affected by the provisions which enable the Inland Revenue to tax pensions on the amount of entitlement rather than the amount received; and how much extra tax was paid on average by each pensioner in 1999–2000, as a result of these provisions. [111252]
§ Dawn PrimaroloIncome tax on pensions under Schedule E is chargeable on the amount to which the pensioner becomes entitled during the year and is not affected by the frequency of payment. No extra tax is payable as a result.