§ Mr. Heddleasked the Chancellor of the Exchequer whether, in accordance with article 13(C) of the EEC sixth value added tax directive, he will offer an option for taxation to those taxpayers whose property redevelopment activities will cease to be zero-rated and exempt from value added tax as a result of his Budget measure on value-added tax and building alterations.
§ Mr. HayhoeI have no plans to do so.