Ruth Wishart's account of Alex Salmond's first stint at ­Westminster says the new Banff & Buchan MP interrupted Nigel Lawson's 1988 Budget speech "when Lawson announced not just a tax cut to the top rate but also the advent of the poll tax" (He punched above his weight from the moment he walked into the Commons, News, December 7).

According to the record of that speech, the announcement of the cut of all higher-rate taxes to 40p did not occur until after Mr Salmond had made his ­interjection and been ejected. In addition, there appears to be no reference to the introduction of the community charge whatsoever.

Here is the relevant quote: "(The Chancellor of the Exchequer): I propose to take this, the first ­opportunity since the General Election, to fulfil our manifesto pledge. The basic rate of income tax for 1988-89 will be 25p in the pound. The small companies' rate of corporation tax will similarly be reduced to 25%.

"This means that the basic rate of income tax and the corporation tax rate for small companies will both be at their lowest level since the war.

"Mr Alex Salmond (Banff and Buchan): This is an obscenity. The Chancellor cannot do this. [Interruption.]

"Mr Deputy Speaker: Order.

"Mr Salmond: This Budget is an obscenity.

"Mr Deputy Speaker: Order. I name Mr Alex Salmond. Motion made, and Question put. That Mr Alex Salmond be suspended from the service of the House."

So the measures which apparently angered Mr Salmond so much that he was moved to brand them "an obscenity" were a cut in the basic, not higher, rate of income tax and a cut in corporation tax for small businesses.

Jane Ann Liston

St Andrews