§ Mr. Heddleasked the Chancellor of the Exchequer which transitional provisions under the European Community sixth directive on value added tax are not yet in force in the United Kingdom; when they were agreed to; and what conditions were attached to their implementation.
§ Mr. HayhoeThe United Kingdom has taken advantage of certain derogations under the transitional arrangements in article 28 of the sixth directive including those which allow the continuation of zero rates and certain exemptions. No conditions other than those set out in the directive were attached and United Kingdom practice in this respect has not changed since the sixth directive was adopted in 1977.