§ Mrs. Chalkerasked the Chancellor of the Exchequer if he will instruct the Customs and Excise Inspectorate to give written warning of potential seizure of property in the event of non-payment of VAT.
§ Dr. GilbertBefore Customs and Excise distrain in satisfaction of a VAT debt they must demand payment of the 501W sum due. The instructions to their officers already provide for the demand to be made in writing and to incorporate a warning that distress will follow failure to pay.
If the hon. Lady will write to me about any case which she may have in mind I shall look into it.