§ Mr. Quentin Davies
To ask the Chancellor of the Exchequer what assessment he has made of the advantages of merging the Inland Revenue, the Customs and Excise and the Contributions Agency; and if he will make a statement. 
§ Dawn Primarolo
A programme of closer working between Customs and Excise, Inland Revenue and the Contributions Agency has been developed since 1994. We intend to develop further this programme in support of Government objectives.