The DNA in the cells is of immense potential value because it

The DNA in the cells is of immense potential value, because it has been taken from a man who is infected by one of the few viruses which cause cancer in humans - and yet has remained healthy. THE US government has quietly taken legal possession of the genetic code of a living tribesman in a Third World country, in a move that is bound to raise a storm of protest from scientists and indigenous peoples. "Whatever we decide to do in any particular Budget will be announced then," Mr Brown said in the interview.He is also coy about how Labour would respond to Kenneth Clarke's tax cuts, dismissing the question as "hypo- thetical". But the formulation he has adopted leaves open the possibility that Labour might abstain if the Chancellor proposes to cut the basic rate of tax, or even to raise the threshold at which the higher rate of 40p kicks in.At the Unions '95 conference in London yesterday, Mr Brown highlighted the tax problems at the lower end of the income scale. He said: "In 1978/9, a married couple with one partner in work would only start paying tax at 32 per cent of average earnings, while today they start paying at 24 per cent."Allied with a benefit system which does not trap people out of work, we also need to create a tax system which does not impose high effective marginal tax rates on low-paid workers."Penal marginal rates for low-paid workers are not consistent with a progressive tax system or with my objective that the tax system should encourage employment opportunities and reward hard work and effort."Interview, page 11. The less we take in tax the more we encourage enterprise."Mr Brown is also committed to reducing VAT on fuel to five per cent at an estimated cost of pounds 450m, when resources allow.The detail of how much taxes could be cut, and where the priorities would lie, would not be decided until the first Labour Budget. On the same day, John Major will seek to reassert the Tories' claim to be the party of low taxation, at the annual Mansion House speech in the City.One source said that Mr Major would argue that "the heart of the matter is that there must be a limit to the share of national income the Government spends and a limit to the take in tax.

That would probably leave a narrower 20p band in existence.Labour will present its proposals as fairer than anything envisaged by the Tories. Mr Brown said the new low rate would help the unemployed to return to work by alleviating the poverty trap, under which people taking up low-paid jobs can find themselves worse off because they lose benefits and at the same time start paying tax at 20 per cent.He said: "We must remove where possible all the barriers that exist to getting people from welfare to work - these include disincentives which were built into the tax and benefit system."Mr Brown will reveal details of his plans tomorrow in a speech at a charity lunch in aid of the British Dyslexia Association. Lowering the 20p band in its entirety to 10p would cost around pounds 6bn, but Labour is likely to attempt a more gradual reduction. All income taxpayers are taxed at that rate on the first pounds 3,200 of taxable income, and 5.3 million people fall into that band alone. The initiative, agreed privately by the Shadow Cabinet last week, will upstage the Conservatives less than 10 days away from a Budget almost certain to contain big tax cuts. In an interview with the Independent on Sunday, Mr Brown said: "I now take the view that whereas the Conservative Party and John Major have set out the objective of abolishing capital gains tax and inheritance tax, the real objective which will benefit the people of this country, in contrast, will be a lower starting rate of income tax."When affordable, our objective would be a starting rate of 15p or preferably 10p." This, he said, would "benefit everyone, particularly lower and middle income Britain - the decent hard-working majority of this country".At present the lowest tax band is 20p in the pound. GORDON BROWN, the Shadow Chancellor, has made a dramatic move to outflank the Conservatives on tax by announcing Labour plans for a new low rate of income tax at 10p or 15p in the pound.

But a rock star would be hammered for pounds 116 and pounds 228 respectively.Taking another example, on a detached two-bedroom house in Chesterfield, Derbyshire worth pounds 35,000, with contents worth pounds 35,000, the figures would be pounds 112 and pounds 116 for the civil servant, pounds 119 and pounds 228 for the journalist, and pounds 125 and pounds 228 for the rock star.The good news is that premiums are still going down, and, according to the AA's British Insurance Premium Index, you should now be paying around 5 per cent less for home insurance than this time last year, and about 4 per cent less for car insurance.How your job affects motor premiumsA 25 year-old female, living in central London (SWI), with a clean driving record and a Ford Escort 1.4:Bank worker pounds 395Teacher pounds 395Solicitor pounds 406PR officer pounds 427Journalist pounds 429Model pounds 587Actress pounds 818A 55 year old male, living in Whitchurch, Hampshire (RG28), driving the same Ford Escort:Bank manager pounds 168Teacher pounds 177Solicitor pounds 184PR officer pounds 187Journalist pounds 200Model pounds 281Actor pounds 377BEFORE YOU RENEW YOUR INSURANCEDoCarRestrict the number of drivers on your policy - and keep the under-25s away.Get a smaller or older car.Fit a security alarm, immobiliser, tracking device or even a simple steering lock - not only will they get you an insurance discount, they will also reduce the likelihood of the car being stolen or broken into.Opt for a voluntary excess - but remember, you pay the first pounds 100 or pounds 200 of a claim.HomeFit locks on all windows and doors.Have a burglar alarm fitted.Get a Neighbourhood Watch scheme going.Have someone who stays at home during the day.Get a large dog.Don'tLeave the car on the street overnight.Accept the first quote you get - a broker may be able to get you a better deal than a direct writer, simply because they have access to a greater range of insurers.. Again, once the usual variables of postcode, number of bedrooms and quality of security alarms are taken into account, the householder's job can be a factor, influencing the chances of the house being occupied during the day and the prospect of high-value possessions in the house.For example, on a 3-bedroom semi in Winchester worth pounds 85,000, and with contents worth pounds 30,000, a civil servant would pay pounds 74 for buildings cover and pounds 103 for contents.A journalist would fare slightly worse at pounds 96 for buildings and pounds 103 for contents. Occupations that involve frequent or prolonged absences from home - such as airline staff, sports professionals, oil- rig workers or merchant seamen - are seen to leave their property more vulnerable to risk than a civil servant with regular working hours.These characteristics may not be recognised in a loaded premium, attracting instead policy restrictions, such as a limited theft cover if the house is unoccupied for long periods.One underwriter might take the view that a fine-art dealer is a high- theft risk, and that thieves may stop at nothing to get away with a valuable haul - even to the extent of using explosives to gain entry.Likewise, a famous actress may entertain other famous people in her home, which could result in a high liability claim in the event of a tree falling on to the house, for example.For contents cover, occupation can have more effect on premiums. The tables (right) show how premiums would differ from one occupation to another in two different examples.Your job also affects household insurance premiums although the conection is somewhat more tenuous, and occupational premium loadings are relatively small for home and contents cover compared with car insurance.For buildings cover, there is little discrimination among the professions.Premiums are determined mainly by the size and rebuild costs of the house and geological factors such as the subsoil on which the house is built and the presence of underground springs or mines, so premiums are relatively constant.There are some exceptions. An accident that injured a passenger who was a famous actress could have heavy financial repercussions if the accident ended a promising career, and cut off high earnings for life. The ensuing law suit could run to millions.With such a high potential risk, insurers are likely to load the premium.