Signed by authority of the Secretary of State for Work and Pensions.

P. Hollis

Parliamentary Under-Secretary of State,

Department for Work and Pensions

15th May 2002

Tim Flesher

Nick Montagu

Two of the Commissioners of Inland Revenue

15th May 2002

I concur

Signed by authority of the Lord Chancellor.

Rosie Winterton

Parliamentary Secretary,

Lord Chancellor’s Department

15th May 2002