§ Mr. Ernie Ross
asked 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.