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Subcontractors' Certificates

Volume 981: debated on Monday 24 March 1980

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asked the Chancellor of the Exchequer whether consideration is given by the Inland Revenue to the effects of not renewing a subcontractor's certificate, when that non-renewal will result in persons being made unemployed as a result; and if he will make a statement.

[pursuant to his reply, 14 March 1980, c. 759]: In deciding whether to renew a certificate, the board is bound by the statutory requirements of the Finance (No. 2) Act 1975.However, a subcontractor's certificate would normally be renewed except where there had been a serious failure on the part of the subcontractor to comply with the usual tax obligations of the self-employed or where there had been major irregularities in his operation of the deduction scheme or the PAYE arrangements.If my hon. Friend has a particular case in mind I would be happy to consider it.