HC Deb 08 March 1976 vol 907 cc84-5W
Mr. Cope

asked the Chancellor of the Exchequer how many assessments were made in each of the years 1972–73, 1973–74 and 1974–75 under the provisions of Section 488 of the Income and Corporation Taxes Act 1970; how much was paid under those assessments; how many staff were employed at Somerset House in the section dealing with Section 488; and at what total salary.

Mr. Robert Sheldon

This information is not available, since assessments under Section 488 are made by inspectors of taxes locally and no records are kept of their number or of the revenue raised. Work on Section 488 can form part of the duties of various members of the headquarters' staff at Somerset House and it is not possible to isolate the administration cost.