§ Mr. David Atkinson
asked the Chancellor of the Exchequer (1) whether traders on the margin scheme for value added tax purposes can appeal to value added tax tribunals on disputes concerning their paperwork; and if he will make a statement;
(2) whether he has any plans to review section 40 1(b) of the Finance Act 1972; and if he will make a statement;
(3) if he will list in the Official Report those powers under which value added tax tribunals exercise jurisdiction to control and review discretionary decisions of Her Majesty's Customs and Excise in the administration of value added tax.
§ Mr. Peter Rees
I refer my hon. Friend to the answer I have given to my hon. Friend the Member for Cardiff, North (Mr. Grist) today.