§ Mr. Michael Brown
asked the Chancellor of the Exchequer if he will detail the occasions when the new higher rate of penalties for failure to make a value added tax return on time or late payments of value added tax introduced in the Finance Act 1980 have been applied.
§ Mr. Peter Rees
The details asked for are only available to 31 December 1980. Before that date there were nine occasions when courts imposed penalties which were higher than could have been imposed under the previous legislation.