9. VALUE ADDED TAX (ZERO-RATING: SEWERAGE SERVICES, WATER, FUEL AND POWER) (Hansard, 20 March 1989)

HC Deb 20 March 1989 vol 149 c838 838

§ Resolved, That provision may be made restricting Groups 2 and 7 of Schedule 5 to the Value Added Tax Act 1983. 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.—[Mr. Lawson.]