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Tax Reserve Certificates

Volume 930: debated on Thursday 21 April 1977

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asked the Chancellor of the Exchequer what consideration he has given to the reintroduction of tax reserve certificates; and what conclusions he has reached.

A scheme of certificates of tax deposit which may be applied to the payment of personal or corporate tax liabilities was introduced in the autumn of 1975. I shall send the hon. Member a copy of the prospectus.