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European Community (Legislation)

Volume 81: debated on Tuesday 18 June 1985

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asked the Chancellor of the Exchequer whether there is any material, other than the annexes to the letter sent by the Commissioners of Customs and Excise to the European Commission on 28 December 1977, copies of which have now been placed in the Library, pursuant to his earlier answer, Official Report, 4 June, column 115, which an individual would need to have to know his right and obligations under the directly applicable legislation of the European Communities.

[pursuant to his reply, 17 June 1985; c. 29]: In the United Kingdom, Community VAT legislation has been implemented through the Value Added Tax Act 1983 and secondary legislation. The effects of this United Kingdom legislation are explained in a series of VAT public notices and leaflets published by Her Majesty's Customs and Excise.