§ Mr Gristasked the Chancellor of the Exchequer (1) whether it is his intention that second-hand dealers should have to discover for value added tax purposes the names and addresses of people from whom they buy goods and also seek the same information of those to whom they sell;
(2) whether it is his intention to bring the law on value added tax and secondhand traders into line with the dissenting opinion of Lord Salmon in the House of Lords case Customs and Excise Commissioners v. J. H. Corbitt (Numismatists) Ltd.; and if he will make a statement;
(3) whether second-hand dealers have any right to independent assessment of value added tax charged by the Customs and Excise Commissioners.
§ Mr. Peter ReesI will let my hon. Friend have a reply as soon as possible.