To ask the Chancellor of the Exchequer whether the Government's review of the situation on unitary taxation with the United States children are shown in the table. In a full year each of the changes would cost about £1·95 billion which is the cost of a 1 p cut in the basic rate of income tax. Estimates are based on projections of the 1988–89 survey of personal incomes in line with forecasts in the autumn statement.Treasury referred to by the then Financial Secretary to the Treasury on 18 December 1989 at column 176, has now been completed; and if he will make a statement.

The review has been extended to take account of the outcome of the case of Barclays Bank International Ltd. v. Franchise Tax Board of the State of California in the Californian appeal court. A decision has now been given in this case and it is hoped to complete the report in the near future.