§ Mr. GaleTo ask the Chancellor of the Exchequer when he expects to lay the orders implementing the transitional arrangements for the collection of value added tax after 1 January 1993; and whether all aspects of the new system will come into force at the same time.
§ Sir John Cope[holding answer 7 December 1992]: The remaining orders implementing the transitional arrangements for the collection of VAT from 1 January 1993 will be laid before the Christmas recess. It is intended that all agreed aspects of the new system will begin on 1 January 1993.