HC Deb 28 March 1983 vol 40 c61W
Mr. Wigley

asked the Chancellor of the Exchequer if he will introduce legislation to prevent companies which undertake no significant economic activity in the United Kingdom from merely maintaining an address in the United Kingdom in order to claim repayment of value added tax on their products; and if he will make a statement.

Mr. Bruce-Gardyne

I am not aware of the need for any such legislation but if the hon. Member has a particular case in mind he might care to send me details.

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