§ Order for Second Reading read.
10.19 pm§ The Solicitor-General (Sir Derek Spencer)I beg to move, That the Bill be now read a Second time.
This, too, is purely a consolidation of the enactments relating to value added tax that are now found in the Value Added Tax Act 1983 and a number of subsequent Finance Acts.
§ Mr. Tony Marlow (Northampton, North)May I ask my hon. and learned Friend what the effect would be if, when you, Mr. Deputy Speaker, read out the various clauses on stand part in Committee, the House divided on them? I understand that, as the Bill is a consolidation measure, we could do nothing about it.
§ The Solicitor-GeneralThat would be a point of order for the Chair, not a matter for me.
§ Question put and agreed to.
§ Bill accordingly read a Second time.
§ Bill committed to a Committee of the whole House.—[Mr. Kirkhope.]
§ Mr. MarlowOn a point of order, Mr. Deputy Speaker. I am sorry to try your patience. If the House were to vote against any of the clauses on stand part, this being a consolidation measure, what would be the effect?
§ Mr. Deputy Speaker (Mr. Geoffrey Lofthouse)I thought that the hon. Gentleman was aware that the House was entitled to vote against anything it wishes to vote against.
§ Mr. MarlowFurther to that point of order, Mr. Deputy Speaker. If the House then votes against any of the clauses, the consolidation measure will not be as brought before the House, although the Committee has looked at it in detail. Can the rest of the Bill then go through, with bits struck out because the House has voted against them?
§ Mr. Deputy SpeakerI have no doubt that whoever is in charge of the Bill will consider the position.
§ Bill considered in Committee; reported, without amendment.
§ Motion made, and Question, That the Bill be now the Third time, put forthwith and agreed to.
§ Bill accordingly read the Third time, and passed without amendment.