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Self-Employed Divers

Volume 928: debated on Wednesday 23 March 1977

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asked the Chancellor of the Exchequer how many persons are engaged as self-employed North Sea divers; what he estimates their total income to be; how much tax they pay; and how much tax he estimates is being evaded and avoided, respectively.

The Inland Revenue considers that divers engaged by companies operating in the North Sea fall to be treated as employees for tax purposes.