David Gauke: A Tax Information and Impact Note was published on 10 December 2013 which included an assessment of the expected impact on small and micro businesses. It is available at https://www.gov.uk/government/uploads/system/uploads/attachm ent_data/file/264647/Overview_of_legislation_in_draft.pdf I refer the Hon. Lady to the answer that I gave on 10 December 2014.
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