Labour-only Subcontractors

HC Deb 10 July 1975 vol 895 cc228-9W

45. Mr. Urwin

asked the Chancellor of the Exchequer when he proposes to introduce the new type of document relating to tax exemption for labour-only subcontractors in the construction industry.

Mr. Robert Sheldon

The redesigned subcontractor's tax certificate will be introduced when the new measures against the lump, provided for in the current Finance Bill, come into force in about a year's time,