stated that a person whose spouse did not work enjoyed a tax reduction. Could such a reduction be considered as being designed to encourage women, especially in middle-income households, to remain at home to look after the children? 31. Ms. UKEJE asked whether the tax system in the British Virgin Islands was not somewhat discriminatory and if the laws adopted in the United Kingdom also applied to the Virgin Islands. 32. Ms. FORDE asked for clarifications on the subject of the Green Paper mentioned on page 107 of the initial report and on the disappointing results to which it had given rise. Certainly, in tax legislation there had been progress. But she wondered if the United Kingdom was really moving towards a totally separate system of taxation for husbands and wives. And if such was the case, would the provisions adopted in the United Kingdom be automatically applied in the dependent territories? 33. Ms. GUAN Minqian asked for more information about the general situation of the elderly and the major problems they encountered. She also requested further details about the two campaigns conducted by the Sports Council since 1982. Article 14 34. Ms. ALFONSIN PE FASAN asked what possibilities were open to unemployed women in the rural areas to register as unemployed. Would it be possible to have a register kept by travelling personnel which would enable such women to receive unemployment benefits? What had been the results of plans designed to develop transport, health services and nurseries in the remote areas? She drew attention to that part of the report dealing with the conservative mentality of the rural areas and inquired what results had been achieved by the training courses organized for women in charge of small enterprises and whether such women benefited from social security coverage.
**Analysis**
The text appears to be a discussion on taxation policies and their impact on women, particularly in middle-income households. It also touches on issues related to employment, unemployment benefits, and social security coverage. The mention of the Green Paper and its disappointing results suggests a focus on policy development and implementation.

**Category**
Employment, Health