HC Deb 17 November 1976 vol 919 c648W
Mr. Michael Spicer

asked the Chancellor of the Exchequer if he will amend the value added tax regulations to exempt from value added tax export services, namely conferences and training courses, for representatives of overseas companies who are temporarily present in the United Kingdom for the sole purpose of using such services.

Mr. Robert Sheldon

No. The suggested amendment would not be practicable.