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Volume 468: debated on Thursday 6 December 2007

To ask the Chancellor of the Exchequer what his policy is on whether changes to the tax system should be announced to Parliament first. (168531)

The vast majority of changes to the tax system are announced to Parliament as part of the Budget and pre-Budget report process. To ensure tax policy remains sufficiently flexible and reactive, for example to respond effectively to tax avoidance, tax announcements may also be made outside of this process.