§ Mr. Kenneth Clarkeasked the Chancellor of the Exchequer which member States of the European Community have not yet implemented the Sixth Directive on value-added tax; and when are they expected to do so, so that the "own resources" basis of the European budget may come into force.
§ Mr. Robert SheldonAt the present time only the United Kingdom and Belgium have implemented the Sixth Directive on value added tax. Legislation is in progress in other member States and so the system of contributions to the EEC budget based on VAT "own resources" should come into effect from 1st January 1979.