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Construction Industry (Tax Exemption Certificates)

Volume 930: debated on Friday 29 April 1977

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asked the Chancellor of the Exchequer on what grounds appeal commissioners are able to overrule a refusal by the Inland Revenue to grant a 714 certificate.

Under Section 70(6) of the Finance (No. 2) Act 1975 the appeal commissioners can reverse any decision by an inspector of taxes to refuse an application for a certificate, except where this relates to his discretion to disregard for the purpose of certification, failure by the applicant to comply with either a tax obligation or a request to supply accounts or other information.