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Customs And Excise

Volume 79: debated on Friday 17 May 1985

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asked the Chancellor of the Exchequer if he will list the provisions under which Her Majesty's Customs and Excise seek to require a person, in connection with any assigned matter, as defined in the Customs and Excise Managment Act 1979, to produce, furnish or deliver any document, or cause any document to be produced, furnished or delivered, or permit the Commissioners of Customs and Excise, or a person authorised by them, to inspect any document or to make or take extracts from or copies of or remove any document; and (a) which of these provisions is not concerned with the assessment, collection and enforcement of value added tax, car tax, customs duties, excise duties, betting and gaming duties or any penalties or interest related thereto and (b) which of these provisions Her Majesty's Customs and Excise seeks to apply to third parties.