EXPLAINING TFIE BURDENS OF BUSINESS • liM Customs and Excise
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is publishing a series of booklets explaining the impact of proposed VAT and customs regulations on businesses. They are:
E VAT: Input Tax — Origin and Scope of Right to Deduct. EI VAT: Input Tax on Capital Goods.
o Finance Act 1987 — Sections 9 and 10: Access to Traders' Records on Duty and Tax (other than VAT).
Li VAT: Margin Scheme for Tour Operators.
O Approval of Alcoholic Liquor Warehouses.
o Statutory Instrument Na 704/ 1986 VAT (Land) Order. o Customs Valuation; Express Parcels.
O Tobacco Products Removal Restrictions around Budget. o Temporary Importation — Commercial Vehicles.
O Excise Warehousing Regs.
O Methylated Spirits Regulation 1987.
O Entry in the Accounts and Terms of Payment of a Customs Debt.
Copies of these assessments, based on simple questionnaires covering the nature of the regulation, its impact, benefits, monitoring and value, if introduced, are available from: Paul Robbins, The Deregulation Unit, HM Customs & Excise, VAT Control Directorate, Division D, Branch 4, 10th Floor West, New King's Beam House, 22 Upper Ground, London SE1 9PJ. (phone 01-382-5364)