asked the Chancellor of the Exchequer if he has received any representations on the new rules for the collection of tax from visiting entertainers and sportsmen; and when he intends to introduce the regulations.

Sixty-one representations have been received. Regulations will be laid before the House as soon as possible in time for them to come into effect on 6 April 1987.

asked the Chancellor of the Exchequer if he will list the governing bodies of sport which he has consulted over the draft regulations on the collection of tax from visiting entertainers and sportsmen; and if he intends to meet a delegation from the Institute of Sports Sponsorship to discuss the effects of the proposals.

Representations on the draft regulations have been received from the following sports bodies:

• All England Lawn Tennis and Croquet Club, Wimbledon
• British Equestrian Federation
• British Equestrian Promotions Ltd.
• Central Council of Physical Recreation
• Institute of Sports Sponsorship