HC Deb 28 February 1996 vol 272 c542W
Mr. Barry Field

To ask the Chancellor of the Exchequer how many decisions by local inspectors of taxes on qualifying companies for reinvestment relief have been disallowed by senior tax inspectors; and if he will list those companies that have been declared as not qualifying for reinvestment relief. [17136]

Mr. Jack

Normally, if Inland Revenue has accepted a claim for tax relief, it will not be withdrawn in respect of that particular claim. It is investors, not companies, that qualify for reinvestment relief.

Mr. Field

To ask the Chancellor of the Exchequer how many taxpayers have had their reinvestment relief disallowed to date. [17138]

Mr. Jack

The information requested is not collected centrally.