HC Deb 20 January 1997 vol 288 c426W
Mr. Spearing

To ask the Chancellor of the Exchequer if he will personally sign future explanatory memoranda supplied to the Vote Office accompanying documents deposited there by Her Majesty's Government concerning changes in the system of value added taxes from within the European Community. [10809]

Mr. Kenneth Clarke

No. Explanatory memoranda reflect the Chancellor's policy but are sometimes signed by junior Ministers within their own area of responsibility.