§ Mr. David Mitchellasked the Chancellor of the Exchequer under what circumstances a building contractor who inadvertently fails to make the requisite deduction on moneys which he pays to a non-certificated subcontractor will be liable to the Inland Revenue for that deduction when the subcontractor has already declared the amount concerned and paid the appropriate amount of tax thereon.
§ Mr. Robert SheldonI shall let the hon. Member have a reply as soon as possible.