§ Dr. WrightTo ask the Chancellor of the Exchequer what is(a) the price differential and (b) the tax differential between unleaded petrol and diesel fuel in each EC member state.
§ Sir John CopeThe information is as follows, based on data for December 1992 using exchange rates as at 1 October 1992—the date used by the European Commission as the reference for exchange rates.
§ Sir John CopeWhere there is one general partner in a limited partnership he is the taxable person for VAT purposes. However, one VAT registration can cover the activities of that limited partnership in addition to any other activities undertaken by the general partner as an individual.