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Self-Employed Building Workers

Volume 928: debated on Tuesday 22 March 1977

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asked the Chancellor of the Exchequer how many self-employed building workers who, applying for No. 714 tax certificates and having grown moustaches since their photograph was taken, have been refused such certificates and have been requested to supply new photographs or shave off their moustaches.

This information is not available, but, under the Income Tax (Sub-Contractors in the Construction Industry) Regulations 1975, the photograph on a certificate must be "a true likeness" of its holder. Where a sub-contractor's appearance has changed substantially it may, therefore, be necessary to ask him for a new photograph.