§ Sir David SteelTo ask the Chancellor of the Exchequer if he will amend VAT leaflet 700/11/88 to include a paragraph on not using VAT form 100 where deregistration applies.
§ Mr. MajorCustoms and Excise is currently reviewing its published guidance and instructions relating to traders deregistering for value added tax following representations made by the right hon. Member to my noble Friend the Paymaster General. That review will consider whether leaflet 700/11/88 is the appropriate vehicle for guidance along the lines suggested.
§ Mr. AtkinsonTo ask the Chancellor of the Exchequer what recent representations he has received about the operation of the tour operators' margin scheme concerning the application of value added tax in relation to conferences; and if he will make a statement.