asked the Minister for Finance the action he proposes to take, now that the associated banks have introduced the system of cheque retention, to guard against fraud on the Revenue with regard to proof of payment.

Prior to the introduction of the scheme for the retention of cheques by the banks, representatives of the Irish Banks Standing Committee called, at the request of the Revenue, for discussions with officers of the Revenue on the implications of the proposed change. For the present, at least, paid cheques will be retained at the bank in original or microfilm form for a number of years. A particular cheque, or a photocopy of it, will be sent to a customer on request. There is no reason to believe at present that a need arises for special measures to be taken to guard against fraud on the Revenue with regard to proof of payment.