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John Z. De I/irean in Dunmurry, Northern Ireland, last October, and rows of his gull-wing-door sports car outside the Belfast plant,.</br></br>LONDON, Feb. 19ÛÓThe British government declared ~>e Lorean Motor Cars insolvent today and refused to give it any more money. U.S. automaker John Z. De Lorean immediately called in the receivers in a last-ditch effort to save his Belfast-based car company.</br></br>British taxpayers have poured nearly $148 million into the ailing firm in the past three years, and Northern Ireland Secretary James Prior told Parliament there could ; be no question of further public financing.</br></br>Û¢ De Lorean, former General Motors Corp. executive and whiz kid of the U.S. car industry, decided to start his own company 10 years ago. The British government, des-. perate to attract new industry to economically depressed ; Northern Ireland, agreed to back him.</br></br>But his luxury, stainless-steel, gull-winged sports car, made only for the American market and retailing at $26,-000, was badly hit by the U.S. recession and strong competition. Fewer than 5,000 of the cars have been sold.