§ Mr. SalmondTo ask the Chancellor of the Exchequer if he will make a statement on the impact of the Waelbroeck opinion on the Government's policy to place a three-year limit on VAT reclaims. [3300]
§ Mr. Oppenheim[holding answer 11 November 1996]: Customs and Excise has received a copy of this opinion and has had a meeting with the firm which commissioned it. It is being considered along with other representations received on the three-year cap.