§ 36. Mrs. Chalkerasked the Chancellor of the Exchequer how many firms of solicitors have been sued under Section 98 of the Taxes Management Act for failure to comply with Section 18 of that Act in respect of clients' designated bank accounts; and if he will consider affording solicitors the same rights as bankers in carrying out their professional duties.
§ Mr. Robert SheldonNo record is kept but it is thought that there have been few if any cases of penalty proceedings against solicitors for failure to comply with 227W Section 18 of the Taxes Management Act. Bankers can be required to make a return of interest under Section 17 of that Act.