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Departmental Staff (Powers Of Entry)

Volume 973: debated on Thursday 8 November 1979

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asked the Chancellor of the Exchequer if he is satisfied with the existing powers of search and entry into private homes and business premises available to the Inland Revenue and Her Majesty's Customs and Excise.

The Inland Revenue must have adequate powers to prevent and detect tax evasion. Similarly, Her Majesty's Customs and Excise require sufficient power to safeguard the revenue and prevent smuggling. We have, however, undertaken to review these powers.