§ Mr. WallaceTo ask the Chancellor of the Exchequer on how many occasions proceedings commenced under section 99 of the Taxes Management Act 1970 in each of the last five financial years resulted in a penalty being assessed.
§ Sir George Young[holding answer 26 October 1994]The numbers of cases in which penalties have been formally charged under section 99 in each of the last five years are as follows:
Number 1989–90 — 1990–91 — 1991–92 — 1992–93 1 1993–94 —