§ Mrs. Chalkerasked the Chancellor of the Exchequer if he will publish in the Official Report the regulations concerning the issue of tax exemption certificates.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 21st May 1976; Vol. 911, c. 738], gave the following information:
The issue of the existing style of certificate is governed by the Income Tax (Certification of Sub-contractors in the Construction Industry) Regulations 1971 (S.I. 1971, No. 1688). The issue of the new style of certificate will be governed by the Income Tax (Sub-contractors in the Construction Industry) Regulations 1975 (S.I. 1975, No. 1960). The statutory instruments are available in the Library and may be purchased through Her Majesty's Stationery Office.
§ Mrs. Chalkerasked the Chancellor of the Exchequer how many persons currently hold exemption certificates; and how many held them in each of the last five years.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 21st May 1976; Vol. 911, c. 738], gave the following information:
At, the last count, a month ago 294,607 sub-contractors held certificates. The corresponding figures for the first four years of the deduction scheme were as follows:
1972 262,214 1973 374,937 1974 415,237 1975 346,023