HC Deb 21 January 1974 vol 867 c240W
Mr. Edward Lyons

asked the Chancellor of the Exchequer what estimate he has made of the amount of tax lost to the Inland Revenue in 1973 by unlawful use of sub-contractors' exemption certificates.

Mr. Nott

The information on which to base such an estimate is not available, but £12¼ million was collected in 1972–73 by deduction at source, which is more than the total estimated evasion in 1969. Those who use certificates unlawfully lay themselves open to criminal prosecution.