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Mr. Beith
To ask the Chancellor of the Exchequer if he will estimate how many tax payers with gross earnings of £33,000 and above in 1992–93 will be entitled to a married couple's allowance.
Mr. Maude
It is estimated that 760,000 tax payers with earnings from employment or self-employment over £33,000 will be entitled to the married couple's allowance in 1992£93 assuming statutory indexation.