Skip to main content

715 Vouchers

Volume 959: debated on Friday 1 December 1978

The text on this page has been created from Hansard archive content, it may contain typographical errors.

asked the Chancellor of the Exchequer what instructions have been issued regarding the continued acceptance by tax offices of the old size 715 vouchers in cases for which the new style 715 certificate is appropriate.

pursuant to his reply [Official Report, 30th November 1978], gave the following information:The old style 715 vouchers ceased to be valid when the new sub-contractors scheme came into effect on 6th April 1977, and should not now be used. However, tax offices are advised that if these forms are received in respect of payments made on or after that date, they should normally be accepted, provided that the subcontractor holds a valid new style certificate, but the contractor and sub-contractor would then be advised not to use old vouchers in future.