§ Mr. Rookerasked the Chancellor of the Exchequer if he will list his powers in respect of extra-statutory concessions on taxation matters, where they are derived from and how they are limited.
§ Mr. Moore[pursuant to his reply, 24 May 1984, c. 479]: The Boards of Inland Revenue and of Customs and Excise have duties of care and management of their respective taxes laid upon them by statute, subject to the general direction of the Treasury. Extra-statutory concessions are reported annually to the Comptroller and Auditor General. He is empowered to select cases for scrutiny and is responsible for ensuring that matters of particular interest are brought to attention in his annual report on the Appropriation Accounts of the Departments.