§ Mr. Evennett
asked the Chancellor of the Exchequer what advice has been issued to officials of the Inland Revenue involved in interviewing those who may be charged with a criminal offence since the Police and Criminal Evidence Act 1984 came into force.
§ Mr. Norman Lamont
Copies of the Police and Criminal Evidence Act 1984 and the codes of practice issued under section 66 of that Act have been made available to Inland Revenue officials involved in interviewing those who may be charged with a criminal offence. In addition departmental instructions setting out the revised interviewing procedures and the new forms of caution in use since 1 January 1986 have been issued to ensure that Inland Revenue procedures comply with the provisions of that Act and the codes of practice.