Written question asked by Alex Salmond (Scottish National Party), in the House of Commons. It was due for an answer on Wednesday, 24 July 1996. It was answered by Lord Waldegrave of North Hill (Conservative) on Wednesday, 24 July 1996 on behalf of the Treasury.

Treasury

Question: What plans he has to ensure the consistency of his proposals with EU law for a retrospective limitation on claims for recovery of value-added tax as a result of a Customs mistake; what plans he has to ensure the legitimate expectations of taxpayers in respect of repayment of VAT are met; what considerations led to the setting of (a) the statutory limitation period for Customs recovery of value added tax and (b) the proposal for the period regarding taxpayers recovery.

Secondary information