§ Mrs. Anne Campbell
To ask the Chancellor of the Exchequer if he will list the number of prosecutions by the Inland Revenue in the financial years 1990–91, 1991–92 and 1992–93 by nature of offence, the number of convictions, the number of custodial or other sentences and the financial penalities levied.
§ Mr. Dorrell
Numbers of prosecutions and convictions, categorised by nature of offence, are given in the annual report of the board of Inland Revenue for 1992–93—appendix 1, table 6. Sentencing details are not recorded on the same basis. Financial penalties, chargeable under tax law, are not levied in respect of offences where convictions are secured.