HC Deb 27 January 1977 vol 924 c751W
16. Mr. Paul Dean

asked the Chancellor of the Exchequer whether he will consider altering the conditions required for the issue of a regulation "714" deduction certificate.

Mr. Robert Sheldon

I do not at present see any reason to change these conditions, which I intend to keep under review, in the light of information coming before me.

Mr. Ridley

asked the Chancellor of the Exchequer if he will give the precise reason, or reasons, why Mr. B. G. Smith of Smith Mills and Co., Chivalry House, 167 Battersea Rise, S.W.11, has been refused a "714" certificate enabling him to be paid gross for sub-contracting work.

Mr. Robert Sheldon

No. As I explained in the reply I gave to the hon. Member on 13th January—[Vol. 923, c. 511–12]—the rules of confidentiality do not allow me to make public, information about the tax affairs of a particular individual. I will, however, write to the hon. Member about this case.