HC Deb 01 December 1980 vol 995 c37W
Mr. Wigley

asked the Chancellor of the Exchequer if he will consider Wales as one unit for the purposes of collection of value added tax and income tax.

Mr. Peter Rees

No. It would be impracticable to treat Wales as one unit for this purpose because of the quite separate legislative provisions and administrative arrangements for the collection of direct and indirect taxes.