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Subcontractors (Exemption Certificates)

Volume 973: debated on Thursday 8 November 1979

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asked the Chancellor of the Exchequer whether he is satisfied with the operation of the Finance (No. 2) Act 1975, schedule 12, part 1, paragraph 2, which is concerned with the conditions under which applications for a sub-contractor's exemption certificate may be refused.

No, and in the near future we shall be issuing a consultative document proposing certain changes in this and other aspects of the subcontractor deduction scheme.