HC Deb 08 December 1976 vol 922 cc269-70W
Mr. Corbett

asked the Chancellor of the Exchequer how many applications for tax exemption certificates for subcontractors in the building industry have: (a) been refused and (b) not yet been issued because of a refusal to provide the photographs of the applicant following the enactment of the Finance Act 1976.

Mr. Robert Sheldon

I will let my hon. Friend have a reply as soon as possible.

Mr. Corbett

asked the Chancellor of the Exchequer how many applications for tax exemption certificates for sub-contractors in the building industry have been made under the Finance Act 1976; how many have been granted; how many have been refused; and how many applications are pending.

Mr. Robert Sheldon

I will let my hon. Friend have a reply as soon as possible.

Mr. Corbett

asked the Chancellor of the Exchequer what is the maximum sentence which a Crown court can impose upon a person pleading guilty or found guilty of four charges of false accounting involving the sale of tax exemption certificates to self-employed contractors in the building industry.

Mr. Robert Sheldon

I assume my hon. Friend has in mind charges brought under Section 17 of the Theft Act 1968. This provides that a person convicted on indictment of an offence under that section shall be liable to imprisonment for a term not exceeding seven years.