§ Mr. Ernie Rossasked the Chancellor of the Exchequer how many claims under section 38 of the Finance Act 1973 have been referred to the Board of the Inland Revenue for investigation.
§ Mr. Peter Rees[pursuant to his reply, 2 March 1981, c. 8]: Presumably the hon. Member has in mind the issue of certificates under paragraph 7 of schedule 15 to the Finance Act 1973. Forty-four such certificates have been issued.