HC Deb 11 December 1992 vol 215 c814W
Mr. Gale

To 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.