§ Mr. Geraint Howellsasked the Chancellor of the Exchequer (1) what authority has been given to the Inland Revenue for asking for photographs when an exemption certificate application is made by a building contractor under the construction industry tax deduction scheme;
752W(2) if the Inland Revenue has the authority to refuse an application for an exemption certificate under the construction industry tax deduction scheme if photographs are not supplied, or if they are in colour instead of black and white.
§ Mr. Robert SheldonRegulation 15 of Statutory Instrument No. 1960 of 1975 lays down the circumstances in which certificates have to show the photograph of the holder. There is no requirement that the photograph submitted for this purpose should be in black and white, and if the hon. Members knows of an instance where an application has been refused on these grounds, and he will write to me about it, I will look into it.