§ Mr. LidingtonTo ask the Chancellor of the Exchequer when HM Customs and Excise intends to issue revised guidance on the implications of VAT for sport clubs and associations. [21714]
§ Mr. BoatengCustoms and Excise are currently modernising their external guidance and making it available on the internet. A new version of the VAT Notice for sports clubs will be published early in 2002.