Taxation (Discretionary Waiver)

HC Deb 23 March 1979 vol 964 cc226-7W

Mr. Higgins

asked the Chancellor of the Exchequer at what level in Government discretionary decisions to waive liability to tax are approved.

Mr. Joel Barnett

, pursuant to the reply [Official Report, 12 March; Vol. 964, c. 76], gave the following information:

Decisions by the Board of Inland Revenue to waive liability to tax are approved at a level appropriate to the circumstances of the case.