§ Mr. Ridleyasked the Chancellor of the Exchequer how many sub-contractors who have ben refused a new style tax exemption certificate have appealed.
§ Mr. Robert SheldonI would refer the hon. Member to the reply I gave to the hon. Member for Uxbridge (Mr. Shersby) on 8th November.—[Vol. 919, c.66].
§ Mr. Ridleyasked the Chancellor of the Exchequer under what circumstances during an appeal against a tax inspector's refusal to issue a tax exemption certificate the Commissioners can disregard failure to have complied with tax obligations over the previous three years by a sub-contractor in construction.
§ Mr. Robert SheldonThe power to disregard failures to comply with tax obligations rests with the Board of Inland Revenue and not with the appeal Commissioners.