HC Deb 14 November 1972 vol 846 cc82-3W
Mr. Joel Barnett

asked the Chancellor of the Exchequer if he will now ensure that limited liability companies have to obtain a certificate from income tax inspectors in the same way as sole traders, before they can receive payment without deduction of tax in respect of sub-contract work; and if he will make a statement.

Mr. Nott

The Inland Revenue is investigating the extent of the abuse of the present exemption of companies and I must await their report.