HC Deb 06 December 1994 vol 251 c265

Resolved, That provision may be made for enabling value added tax on some or all of the following supplies to be chargeable by reference to profit margins, instead of by reference to the value of the supplies, that is to say—

  1. (a) supplies of works of art, antiques or collectors' items;
  2. (b) supplies of motor vehicles;
  3. (c) supplies of second-hand goods; and
  4. (d) any supply of goods through a person who acts as an agent, but in his own name, in relation to the supply.