HC Deb 22 March 1977 vol 928 c528W
Mr. Brotherton

asked the Chancellor of the Exchequer how many self-employed building workers who, applying for No. 714 tax certificates and having grown moustaches since their photograph was taken, have been refused such certificates and have been requested to supply new photographs or shave off their moustaches.

Mr. Robert Sheldon

This information is not available, but, under the Income Tax (Sub-Contractors in the Construction Industry) Regulations 1975, the photograph on a certificate must be "a true likeness" of its holder. Where a sub-contractor's appearance has changed substantially it may, therefore, be necessary to ask him for a new photograph.

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