HL Deb 01 February 1977 vol 379 cc842-3WA
Lord O'HAGAN

Majesty's Government:

Whether tax exemption certificates required in the construction industry are available to all EEC nationals on an equal basis.

Baroness BIRK

A certificate is available to any sub-contractor, irrespective of nationality, who satisfies the conditions laid down in Schedule 12 to the Finance (No. 2) Act 1975.