§ Mr. HigginsI beg to move Amendment No. 126, in page 33, line 19, leave out' or invoice issued'.
§ Mr. Deputy Speaker (Miss Harvie Anderson)With this Amendment we are to take Amendment No. 127.
§ Mr. HigginsThese Amendments are consequential on the Government Amendments to Clause 7, on the tax point. The words proposed to be deleted are now superfluous, since the Clause 7 Amendments make ordinary invoices no longer relevant for determining the time of a supply, and tax invoices—that is, invoices showing tax—cannot be issued before 1st April, 1973, when the tax begins.
These are the last Amendments to the VAT Clauses, although there are some purchase tax Clauses to come. I therefore move them with considerable enthusiasm.
§ Amendment agreed to.
§ Further Amendment made: No. 127, in page 33, line 24, leave out 'or issued'.—[Mr. Higgins.]