§ Mr. Kenneth Clarkeasked the Chancellor of the Exchequer whether the system of contributions to the EEC budget based on value added tax own resources will come into effect on 1st January 1979 if only three member States have implemented the sixth directive on value added tax by that date; and whether he will make a statement.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 20th November 1978; Vol. 958, c. 476.], gave the following information:
Under a decision of the Council of Ministers dated 21st April 1970 the system of contributions to the EEC budget based on VAT own resources will start to come into operation on 1st January following the implementation by at least three member States of the uniform basis of assessment which has since been provided in the sixth Council directive on value added tax. It will therefore come into effect on 1st January 1979 for the United Kingdom, Belgium and Denmark, and for any other member States which have enacted the appropriate legislation by that date. Member States which have not done so will continue to use the present GNP-based system for their contributions during 1979.