HC Deb 03 December 1996 vol 286 c918

Resolved, That provision (including provision having retrospective effect) may be made about—

  1. (a) the construction for the purposes of Schedules 8 and 9 to the Value Added Tax Act 1994, or corresponding provisions of the Value Added Tax Act 1983, of references to the grant of any interest, right, licence or facilities; and
  2. (b) the circumstances in which supplies are made taxable by an election under paragraph 2 of Schedule 10 to the Value Added Tax Act 1994, or under the corresponding provisions of the Value Added Tax Act 1983.