HL Deb 22 October 1976 vol 375 c1796WA
Lord O'HAGAN

asked Her Majesty's Government:

What code of conduct has to be observed by VAT inspectors.

Lord JACQUES

VAT officers carry out their duties under the provisions of the Finance Act 1972 and Regulations made thereunder and have to observe instructions issued to them by the Commissioners of Customs and Excise.

House adjourned at twelve minutes before six o'clock.