§ 69. Mr. Maclennanasked the Chancellor of the Exchequer what response he has made to proposals from the European Community to harmonise the levy of value added tax upon the sale at auction of works of art.
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§ Mr. BrookeDiscussions on the draft seventh VAT directive, which was first proposed in 1978 to harmonise the VAT treatment of, inter alia, the sale of works of art, are continuing at official level. Regular representations have been received from a special working party set up by some leading auctioneers and importing dealers. Trade views will continue to inform the British position in the Brussels discussions.