§ Mr. Mackintoshasked the Minister of Pensions and National Insurance whether inshore fishermen who are paid by receiving a share of the proceeds of each catch will be treated as self-employed persons for the purposes of the Selective Employment Tax.
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§ Miss HerbisonShare fishermen are in general classified as employed persons under the National Insurance Acts. The White Paper on the Selective Employment Tax envisaged that the tax would be refunded in respect of fishing vessels.