Clause 32 - Corporation tax starting rate and fraction for financial year 2002

Part of Finance Bill – in a Public Bill Committee at 3:45 pm on 16th May 2002.

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Photo of Mr Iain Luke Mr Iain Luke Labour, Dundee East 3:45 pm, 16th May 2002

I take the point that sole traders may move in that direction, but people who operate in the black economy may also see the advantages of becoming legitimate and incorporated. Those people would benefit the Exchequer in a way that they have not done in the past.