HC Deb 12 April 1984 vol 58 c348W
Mr. Dalyell

asked the Chancellor of the Exchequer if he will make a statement on the speed with which tax rebates due to workers in the mining industry are being paid.

Mr. Moore

If a worker is absent from work because he is participating or directly interested in a trade dispute at his place of employment, his employer is required, by the Income Tax (Employments) Regulations 1973 (as amended), to withhold any PAYE refund due to him until he returns to work.

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