HC Deb 14 July 1981 vol 8 c1137
Mr. Lawson

I beg to move amendment No. 15, in page 8, line 12, at end add 'or on the supply of services before that time for its benefit or in connection with its incorporation'.

This amendment again arises out of a debate in Standing Committee. The purpose of the amendment is to extend the scope of clause 13 to enable the Commissioners to make regulations granting relief from value added tax on pre-registration services as well as on goods. When the clause dealing with goods was debated in Committee, a number of my right hon. and hon. Friends, especially my right hon. Friend the Member for Crosby (Sir G. Page) and my hon. Friend the Member for Croydon, South (Sir W. Clark), asked that this should be extended to services. The purpose of the amendment is to meet the point.

Amendment agreed to.

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