21.   And freezing personal tax allowances means more people will have to pay tax.

22.   BES offered more generous tax allowances and had fewer restrictions.

23.   Congress did vote a token increase in earned-income tax credit allowances, but not nearly enough to solve the problem.

24.   Emerging markets, for example, usually give growth and not much income, appealing to those with a capital gains tax allowance to use up.

25.   Equally problematic, though, would be the treatment of deductions for interest on business debts and tax allowances for depreciation on past investments.

26.   Their bill would provide a family tax allowance, however, meaning a family would have to earn more than a certain level before it owed anything.

27.   They want to implement a modest tax-cut program focused on capital-gains relief and expanded tax allowances for children.

28.   Among their suggestions were reducing tax, raising the tax allowance, creating jobs and freezing fare rises.

29.   Aside from higher tax allowances, new tax deductions for home mortgage interest, provident fund contributions and for elderly dependents also will be introduced.

30.   He warned that those who misreported the tax allowances faced three years in jail and their tax bill would be tripled.