HC Deb 16 March 1973 vol 852 c452W
Mr. Faulds

asked the Chancellor of the Exchequer whether it is his intention that taxable persons acting in their own names on behalf of clients for the purchase of goods from auctioneers and others may operate the disbursement arrangement described in paragraphs 6A and 7 of supplement No. 1 to Customs Notice No. 710, and if so what evidence of the transaction should be retained, bearing in mind that many transactions of this nature are made verbally.

Mr. Higgins

The procedure explained in supplement No. 1 to Notice No. 710 is of general application. The evidence to be retained is the available commercial evidence relating to the payment.

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