Below is the text of Mr Major’s written Parliamentary Answer on Value Added Tax on 24th April 1990.
Sir David Steel To ask the Chancellor of the Exchequer if he will amend VAT leaflet 700/11/88 to include a paragraph on not using VAT form 100 where deregistration applies.
Mr. Major Customs and Excise is currently reviewing its published guidance and instructions relating to traders deregistering for value added tax following representations made by the right hon. Member to my noble Friend the Paymaster General. That review will consider whether leaflet 700/11/88 is the appropriate vehicle for guidance along the lines suggested.