asked the Chancellor of the Exchequer if he will bring forward measures to allow worker co-operatives, registered under industrial and provident society legislation, access to profit-sharing tax concession schemes on the same basis as small companies; and if he will make a statement.

I refer the hon. Member to the statement I made during the Committee stage debates on clause 43 of the Finance Bill, in Standing Committee B, on 4 June 1985, at columns 350–56.