HC Deb 08 August 1980 vol 990 c423W
Mr. John Townend

asked the Chancellor of the Exchequer how the revised penalties proposed in section 14(1) of the Finance Act 1980 will be administered by Customs and Excise; what rights of appeal will exist against the imposition of such penalties; and whether Customs and Excise will use the increased penalties to settle cases out of court.

Mr. Peter Rees

I would refer my hon. Friend to the answer I gave on 7 August to my hon. Friend the Member for Lichfield and Tamworth (Mr. Heddle).