HC Deb 28 November 1986 vol 106 c399W
Mr. Tim Smith

asked the Chancellor of the Exchequer if he will publish draft clauses following Her Majesty's Customs and Excise consultative document on value added tax input lax dated 7 August.

Mr. Brooke

[pursuant to his reply, 26 November 1986, c. 284]: No decisions have yet been taken on the range of options set out in the consultative document. The need for changes in primary legislation can only be determined once those decisions are made.