§ Mr. Kenneth Lewisasked the Chancellor of the Exchequer what instructions are given to the Inland Revenue for the collection of taxes overdue by use of distraint proceedings.
§ Mr. TaverneThe instructions provide that distraint proceedings are not to be taken except after full consideration and after ample warning has been given to the taxpayer. I think the hon. Member has a particular case in mind and I would he happy to write to him about it if he will send me the details I have asked for.