Value Added Tax (Voluntary Registration)

HC Deb 25 October 1982 vol 29 c253W

Mr. Timothy Smith

asked the Chancellor of the Exchequer whether he intends to include in the 1983 Finance Bill provisions for voluntary value added tax registration following the withdrawal of subsections (3) and (4) of clause 12 of the 1982 Finance Bill and the subsequent publication of Customs and Excise press notice 763.

Mr. Bruce-Gardyne:

I cannot anticipate the contents of the 1983 Finance Bill.