§ 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).