HC Deb 28 October 1994 vol 248 c895W
Mr. Worthington

To ask the Chancellor of the Exchequer what level of discretion the VAT authorities have in deciding whether to defer or cancel the collection of VAT from a firm.

Mr. Heathcoat-Amory

The care and management of VAT is the statutory responsibility of the commissioners of Customs and Excise, whose discretion must be exercised reasonably in the circumstances of each case.

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