HC Deb 23 March 1987 vol 113 c123

Resolved, That, in relation to supplies made on or after 1st April 1987, Schedule 4 to the Value Added Tax Act 1983 shall have effect with the insertion, at the beginning of paragraph 1(1) (c), of the words "if the supply is a taxable supply,". And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.— [Mr. Lawson.]