§ Mr. MooreTo ask the Chancellor of the Exchequer whether the Extra Statutory Concession 3.5 in notice 48 (1999 edition) applies to advice given by Customs and Excise officials(a) in writing and (b) by telephone. [81659]
§ John HealeyThe current (March 2002) edition of Notice 48 cancelled and replaced the December 1999 edition. Extra Statutory Concession 3.5 remains the same and provides that
"If a Customs and Excise officer, with the full facts before him, has given a clear and unequivocal ruling on VAT in writing or, knowing the full facts, has misled a registered trader to his detriment, any assessment of VAT due will be based on the correct ruling from the date the error was brought to registered person's attention."The concession therefore applies in these terms not only to incorrect rulings in writing but also to incorrect oral rulings. Oral rulings include those given by telephone.