asked the Chancellor of the Exchequer how many applicants for a 714 certificate who having been refused a 714 certificate and then appealed, have subsequently been granted these forms.
, pursuant to his reply [Official Report, 31st March 1977; Vol. 929, c. 241], gave the following information:
I regret that this information could not be provided without disproportionate effort and expense. Some applicants have had their certificates granted by the appeal commissioners. Others, having initially been refused, have taken steps to meet the qualifying conditions, and have been granted certificates by their inspectors of taxes on a second application, before any appeal has been heard. No central records are available, however, of the numbers involved in either case.