HC Deb 08 April 1974 vol 872 c71W
Mr. Tebbit

asked the Chancellor of the Exchequer what guidance he has given to manufacturers and retailers on the distinctions between biscuits coated with chocolate and chocolate containing biscuit so far as the imposition of value added tax is concerned.

Dr. Gilbert

No special guidance has been issued at the present stage, the provisions for charging chocolate biscuits with VAT being identical in scope with those operated from 1962 to 1973 for the purpose of purchase tax.

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