§ Mr. Kenneth Clarkeasked the Chancellor of the Exchequer which member States of the European Community have not yet implemented the sixth directive on value added tax; and whether the system of contributions to the EEC budget based on value added tax own resources remains likely to come into effect from 1st January 1979.
§ Mr. Robert SheldonAlthough at present the United Kingdom and Belgium remain the only two member States yet to have implemented this directive, it is 167W still expected that the system of contributions to the EEC budget based on VAT "own resources" will come into effect from 1st January 1979.