asked the Chancellor of the Exchequer whether, in view of the House of Lords decision in Customs and Excise Commissioners v. J. H. Corbitt (Numismatists) Ltd., he will consider introducing legislation extending the taxpayer's statutory right to appeal to a value added tax tribunal by giving such a tribunal a general appellate jurisdiction.

I refer my right hon. and learned Friend to the answer I gave to my hon. Friend the Member for Cardiff, North (Mr. Grist) on 17 April.