HC Deb 15 November 1976 vol 919 c368W
Mr. Sproat

asked the Chancellor of the Exchequer how many prosecutions have been brought in the last 12 months for which figures are available in respect of tax allowances for non-existent children of immigrants.

Mr. Robert Sheldon

In the year to 31st March 1976, there were six prosecutions by the Inland Revenue in respect of false claims for child allowance by immigrants; all six resulted in a conviction.