HC Deb 21 April 1977 vol 930 c139W
Mr. Beith

asked the Chancellor of the Exchequer what consideration he has given to the reintroduction of tax reserve certificates; and what conclusions he has reached.

Mr. Robert Sheldon

A scheme of certificates of tax deposit which may be applied to the payment of personal or corporate tax liabilities was introduced in the autumn of 1975. I shall send the hon. Member a copy of the prospectus.