HC Deb 26 September 1944 vol 403 c35
68. Sir Waldron Smithers

asked the Chancellor of the Exchequer how many prosecutions have been instituted under Section 33 of the Finance Act; and how many were successful.

Sir J. Anderson

; Section 33 of the Finance Act, 1944, to which my hon. Friend refers does not authorise the institution of any prosecution. As I explained in my answer of 11th July to the hon. Member, Section 33 extends the provisions of Section 35 of the Finance Act, 1941, under which the Commissioners of Inland Revenue are enabled to make directions in the cases of avoidance of Excess Profits Tax.

Sir W. Smithers

What is the difference between direction and prosecution?

Sir J. Anderson

There is all the difference in the world.

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