HC Deb 22 November 1971 vol 826 c266W
70. Sir D. Walker-Smith

asked the Chancellor of the Exchequer if he will cause to be published a Command Paper setting out for the information of Parliament and the people the procedures in regard to the operation of value-added tax obtaining in the member countries of the European Economic Community.

Mr. Higgins

No. The work involved to produce such a Command Paper would be out of proportion to its very limited value. The possible procedures for the operation of value-added tax in this country are described in our Green Paper on Value-Added Tax (Cmnd. 4621).