§ Mr. Gryllsasked the Chancellor of the Exchequer, following representations made to him by the director of the National Pharmacists' Association, what rate of interest will be paid in respect of the value added tax repayments due in accordance with section 40, subsections 2, 3, and 4 of the Finance Act 1972; if he will make a statement.
§ Mr. Robert SheldonRepayments in accordance with section 40(4) of the Finance Act 1972 of value added tax paid or deposited under section 40(2) and (3) may attract interest at such rate as the value added tax tribunal may specify.