§ Mr. Blairasked the Chancellor of the Exchequer (1) how many applications have been made to the Board of Inland Revenue for the out of time admission of an election under the provisions of section 154(2) of the Taxes Act 1979; in how many cases the late election was accepted; and in what circumstances such late elections are accepted;
(2) how many applications have been made to the Board of Inland Revenue for the out of time admission of a claim under the provisions of section 264 of the Taxes Act 1970; in how many cases the late claim was accepted; and in what circumstances such late claims are accepted.