HC Deb 13 January 1992 vol 201 c437W
Mr. Beith

To ask the Chancellor of the Exchequer what evidence he has as to the proportion of the total of company receiverships which are initiated by the(a) Customs and Excise and (b) by the Inland Revenue.

Mrs. Gillian Shephard

Neither Customs and Excise nor the Inland Revenue initiate the appointment of receivers.