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Finance Bill

I doubt that any such certificates will be issued by the tax office in Chorley, even assuming that it remains open. The Financial Secretary has offered an important undertaking to the House. If a taxpayer asks, in advance of making arrangements, whether the Revenue would issue a certificate under clauses 24 and 26, the Revenue will give a straight answer to the question and that answer will be binding on the Revenue in the event that the taxpayer goes ahead with the proposed reorganisation.