§ Mr. BeithTo ask the Chancellor of the Exchequer, pursuant to his answer of 13 November,Official Report, column 1003, whether the maximum penalty for misdeclaration for sales lists applies per incorrect form or per incorrect entry; if he will indicate the sections of the Finance Act 1992 which set out the penalty for failure to submit for sales lists; and, in respect of Intrastat, what is the maximum criminal penalty which will apply.
§ Mr. Dorrell[holding answer 16 December 1992]: The maximum penalty for misdeclaration for sales lists applies to each EC sales statement.
Authority to impose civil penalties for failure to submit EC sales statements is contained in section 82 of the Finance Act 1992.
As the Paymaster General stated in his earlier written reply, on 13 November, at column 1003, the maximum criminal penalty in respect of Intrastat is £2,500.
In consultation with HM Customs and Excise, however, the Paymaster General has agreed that a sympathetic view will be taken of errors which arise as a result of genuine misunderstandings of any of the new procedures which it is introducing for the single market, in the initial phase of their operation. This approach will, of course, not extend to cases of fraud or gross negligence.