asked the Chancellor of the Exchequer whether there have been any cases when VAT officers without a search warrant have interrogated taxpayers between the hours of 11 p.m. and 8 a.m.

pursuant to his reply [Official Report, 24th March 1975. Vol. 889, c. 37], gave the following information:VAT officers undertake inquiries, not associated with the execution of a search warrant, very rarely between the hours of 11 p.m. and 8 a.m. Such inquiries would be made only where those hours are normal for a trader's business, for example, all-night petrol stations, or where, exceptionally, the trader is not otherwise available, or where, equally exceptionally, there is a special urgency about the inquiry. Information about the number of such occasions is not available, but they take place only with the agreement of the trader concerned.