To ask the Chancellor of the Exchequer, pursuant to his answer of 19 April 1999, Official Report, column 425, on the Inland Revenue, if he will list those circumstances referred to where it might become clear after the taxpayer had appealed against a section 19A notice that section 20 was in fact the more appropriate. [82204]

It is impossible to provide such a list; circumstances depend on cases, and there is an infinite number of actual and hypothetical cases. If the hon. Member has a specific example in mind I would be happy to respond if he would provide me with the relevant details.