§ Mr. Lawrence
asked the Chancellor of the Exchequer how many prosecutions were brought in 1974, and 1975, respectively, under Sections 45 or 304 of the Customs and Excise Act 1952.
§ Mr. Robert Sheldon
I regret that separate figures of prosecutions brought under Sections 45 or 304 of the Customs and Excise Act 1952 are not available. The total numbers of individuals and firms convicted, or with whom compounded settlements were made, for offences under the Act in relation to customs and excise duties, VAT, car tax and import and export prohibitions and restrictions are however published in the annual reports of the Commissioners of Her Majesty's Customs and Excise, of which copies are available in the Library.