HC Deb 29 April 1977 vol 930 c474W
Mr. Nicholas Winterton

asked the Chancellor of the Exchequer on what grounds appeal commissioners are able to overrule a refusal by the Inland Revenue to grant a 714 certificate.

Mr. Robert Sheldon

Under Section 70(6) of the Finance (No. 2) Act 1975 the appeal commissioners can reverse any decision by an inspector of taxes to refuse an application for a certificate, except where this relates to his discretion to disregard for the purpose of certification, failure by the applicant to comply with either a tax obligation or a request to supply accounts or other information.

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