§ Mr. Trotterasked the Chancellor of the Exchequer in how many cases in 1977 distress was levied by Her Majesty's Customs and Excise in order to recover value added tax; and what was the ratio between this number and the number of traders registered for value added tax.
§ Mr. Robert SheldonIn 1977 distress was levied in 4,888 cases in England, Wales and Northern Ireland but it was necessary to proceed to sale of distress in 216 cases only. These figures represent ratios of about one case per 240 registered persons and one case per 5,435 registered persons, respectively.