§
Resolved,
That—
(1) In relation to supplies made on or after 1st April 1989, Group 17 of Schedule 5 to the Value Added Tax Act 1983 shall have effect with the amendments mentioned in paragraphs (2) and (3) of this Resolution.
(2) In item 2 there shall be inserted at the beginning the words "The supply to a person for use otherwise than by employees of his of".
(3) In Note (5) there shall be inserted at the end the words ", but, in the case of goods comprised in item 2, only if the goods are for use otherwise than by employees of the person to whom the services are supplied.
This Resolution shall not authorise the making of amendments that would make value added tax chargeable at a rate other than either nil or the rate specified in section 9 of the Value Added Tax Act 1983.
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.]