§ Mr. Malcolm BruceTo ask the Chancellor of the Exchequer if he will make a statement on the Inland Revenue plans to examine the affairs of large pension funds.
§ Mr. Norman Lamont[holding answer 22 January 1988]: Large pension funds are treated in the same way as any other taxpayer. Each case is treated on its merits and inquiries made where, on the available facts, they are considered appropriate.
§ Mr. Malcolm BruceTo ask the Chancellor of the Exchequer from how many pension funds the Inland Revenue (technical division) special office, Sheffield, has requested information.
§ Mr. Norman Lamont[holding answer 22 January 1988]: Information has been requested from 12 pension funds.