§
Interpretation
23(1) In this Schedule—
the 1977 VAT Directive" means the Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the member States relating to turnover taxes—common system of value added tax: uniform basis of assessment (77/388/EEC);
the 2002 VAT Directive" means the Council Directive of 7 May 2002 amending and amending temporarily the 1977 VAT Directive as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services (2002/38/EC);
Article 26c" has the meaning given by paragraph 2(7);
the Controller" has the meaning given by paragraph 11(7) above;
participant in the special scheme" has the meaning given by paragraph 16(5) above;
qualifying supply" has the meaning given by paragraph 3 above;
registration number" means the number allocated to a person on his registration under this Schedule in accordance with paragraph 6(a) above;
registration request" is to be construed in accordance with paragraph 4(1)(b) above;
reporting period" is to be construed in accordance with paragraph 11(2) above;
special accounting return" is to be construed in accordance with paragraph 11(1) above.
§ (2) References in this Schedule to a qualifying supply being "treated as made" in a member State are references to its being treated as made—
- (a) in the United Kingdom, by virtue of any provision which gives effect in the United Kingdom to Article 9(2)(f) of the 1977 VAT Directive (which is inserted by Article 1(1)(b) of the 2002 VAT Directive), or
- (b) in another member State, by virtue of any provision of the law of that member State which gives effect to that Article.
§ (3) The provision which, as at 9th April 2003, is to give effect in the United Kingdom to Article 9(2)(f) of the 1977 VAT Directive (as mentioned in sub-paragraph (2)(a) above) is article 16A of the Value Added Tax (Place of Supply of Services) Order 1992 (which is prospectively inserted by article 3 of the Value Added Tax (Place of Supply of Services) (Amendment) Order 2003).".
746§ (5) The amendments made by this Resolution have effect in relation to qualifying supplies made on or after 1st July 2003.
§ 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.
§ The House divided: Ayes 364, Noes 132.
749| Division No. 166] | [10:39 pm |
| AYES | |
| Adams. Irene (Paisley N) | Clwyd, Ann (Cynon V) |
| Ainger, Nick | Coaker, Vernon |
| Alexander, Douglas | Coffey, Ms Ann |
| Allan, Richard | Cohen, Harry Anderson, rh Donald (Swansea E) |
| Anderson, rh Donal (Swansea E) | Coleman, Iain |
| Armstrong, rh Ms Hilary | Colman, Tony |
| Atherton, Ms Candy | Cook, rh Robin (Livingston) |
| Atkins, Charlotte | Cooper, Yvette |
| Bailey, Adrian | Cotter, Brian |
| Baird, Vera | Cousins, Jim |
| Baker, Norman | Cox, Tom (Tooting) |
| Banks, Tony | Crausby, David |
| Barrett, John | Cruddas, Jon |
| Barron, rh Kevin | Cryer, Ann (Keighley) |
| Battle, John | Cryer, John (Hornchurch) |
| Bayley, Hugh | Cummings, John |
| Beckett, rh Margaret | Cunningham, Jim (Coventry S) |
| Begg, Miss Anne | Cunningham, Tony (Workington) |
| Bell, Stuart | Dalyell, Tam |
| Benn, Hilary | Darling, rh Alistair |
| Benton, Joe (Bootle) | Davey, Edward (Kingston) |
| Berry, Roger | Davey, Valerie (Bristol W) |
| Betts, Clive | David, Wayne |
| Blackman, Liz | Davidson, Ian |
| Blears, Ms Hazel | Davies, rh Denzil (Llanelli) |
| Blizzard, Bob | Davies, Geraint (Croydon C) |
| Boateng, rh Paul | Dawson, Hilton |
| Borrow, David | Dean, Mrs Janet |
| Bradley, rh Keith (Withington) | Denham, rh John |
| Brake, Tom (Carshalton) | Dhanda, Parmjit |
| Brooke, Mrs Annette L. | Dismore, Andrew |
| Brown, rh Gordon (Dunfermline E) | Dobbin, Jim (Heywood) |
| Dobson, rh Frank | |
| Brown, rh Nicholas (Newcastle E Wallsend) | Doran, Frank |
| Doughty, Sue | |
| Brown, Russell (Dumfries) | Dowd, Jim (Lewisham W) |
| Browne, Desmond | Drew, David (Stroud) |
| Bruce, Malcolm | Eagle, Angela (Wallasey) |
| Bryant, Chris | Eagle, Maria (L'pool Garston) |
| Buck, Ms Karen | Edwards, Huw |
| Burgon, Colin | Efford, Clive |
| Burnett, John | Ellman, Mrs Louise |
| Burnham, Andy | Ennis, Jeff (Barnsley E) |
| Burstow, Paul | Etherington, Bill |
| Cable, Dr. Vincent | Ewing, Annabelle |
| Caborn, rh Richard | Farrelly, Paul |
| Cairns, David | Field, rh Frank (Birkenhead) |
| Calton, Mrs Patsy | Fisher, Mark |
| Campbell, Alan (Tynemouth) | Fitzpatrick, Jim |
| Campbell, Mrs Anne (C'bridge) | Fitzsimons, Mrs Lorna |
| Campbell, Ronnie (Blyth V) | Flint, Caroline |
| Caplin, Ivor | Flynn, Paul (Newport W) |
| Carmichael, Alistair | Follett, Barbara |
| Casale, Roger | Foster, rh Derek |
| Caton, Martin | Foster, Don (Bath) |
| Cawsey, Ian (Brigg) | Foster, Michael (Worcester) |
| Challen, Colin | Foster, Michael Jabez (Hastings & Rye) |
| Chapman, Ben (Wirral S) | |
| Chidgey, David | Foulkes, rh George |
| Clapham, Michael | Francis, Dr. Hywel |
| Clark, Mrs Helen (Peterborough) | Galloway, George |
| Clark, Paul (Gillingham) | Gapes, Mike (Ilford S) |
| Clarke, rh Tom (Coatbridge & Chryston) | Gardiner, Barry |
| George, Andrew (St. Ives) | |
| Clarke, Tony (Northampton S) | George, rh Bruce (Walsall S) |
| Gerrard, Neil | Lamb, Norman |
| Gibson, Dr. Ian | Laws, David (Yeovil) |
| Gidley, Sandra | Lazarowicz, Mark |
| Gilroy, Linda | Leslie, Christopher |
| Goggins, Paul | Levitt, Tom (High Peak) |
| Green, Matthew (Ludlow) | Lewis, Ivan (Bury S) |
| Griffiths, Jane (Reading E) | Liddell, rh Mrs Helen |
| Griffiths, Nigel (Edinburgh S) | Linton, Martin |
| Griffiths, Win (Bridgend) | Lloyd, Tony (Manchester C) |
| Grogan, John | Llwyd, Elfyn |
| Hall, Mike (Weaver Vale) | Love, Andrew |
| Hamilton, David (Midlothian) | Lucas, Ian (Wrexham) |
| Hamilton, Fabian (Leeds NE) | Luke, Iain (Dundee E) |
| Hancock, Mike | Lyons, John (Strathkelvin) |
| Hanson, David | McAvoy, Thomas |
| Harman, rh Ms Harriet | McCabe, Stephen |
| Harris, Dr. Evan (Oxford W & Abingdon) | McCafferty, Chris |
| McCartney, rh Ian | |
| Harris, Tom (Glasgow Cathcart) | McDonagh, Siobhain |
| Harvey, Nick | McFall, John |
| Havard, Dai (Merthyr Tydfil & Rhymney) | McIsaac Shona |
| McKechin, Ann | |
| Healey, John | McKenna, Rosemary |
| Heath, David | Mackinlay, Andrew |
| Henderson, Doug (Newcastle N) | McNulty, Tony |
| Henderson Ivan (Harwich) | McWalter, Tony |
| Hendrick,Mark | Mahmood, Khalid |
| Hepburn Stephen | Mahon, Mrs Alice |
| Heppell,John | Mallaber, Judy |
| Hesford, Stephen | Marris, Rob (Wolverh'ton SW) |
| Hewitt, rh Ms Patricia | |
| Heyes David | Marsden, Gordon (Blackpool S) |
| Hill, Keith (Streatham) | Marshall, David (Glasgow Shettleston) |
| Hinchliffe, David | |
| Hoey, Kate (Vauxhall) | Marshall, Jim (Leicester S) |
| Holmes, Paul | Martlew, Eric |
| Hood, Jimmy (Clydesdale) | Meacher, rh Michael |
| Hoon, rh Geoffrey | Meale, Alan (Mansfield) |
| Hope, Phil (Corby) | Michael, rh Alun |
| Hopkins, Kelvin | Milburn,rh Alan |
| Howarth, George (Knowsley N & Sefton E) | Miliband, David |
| Miller, Andrew | |
| Howells, Dr. Kim | Mitchell, Austin (Gt Grimsby) |
| Hughes, Beverley (Stretford & Urmston) | Moffatt, Laura |
| Mole, Chris | |
| Hughes, Kevin (Doncaster N) | Moonie, Dr. Lewis |
| Hughes, Simon (Southwark N) | Moore, Michael |
| Humble, Mrs Joan | Moran Margaret |
| Hurst, Alan (Braintree) | Morgan, Julie |
| Hutton, rh John | Morley, Elliot |
| Iddon, Dr. Brian | Morris, rh Estelle |
| Ingram, rh Adam | Mountford, Kali |
| Irranca-Davies, Huw | Mudie, George |
| Jackson, Glenda (Hampstead & Highgate) | Mullin, Chris |
| Murphy, Denis (Wansbeck) | |
| Jackson, Helen (Hillsborough) | Murphy, rh Paul (Torfaen) |
| Jamieson, David | Naysmith, Dr. Doug |
| Jenkins, Brian | Norris, Dan (Wansdyke) |
| Johnson, Alan (Hull W) | Oaten, Mark (Winchester) |
| Johnson, Miss Melanie (Welwyn Hatfield) | O'Hara, Edward |
| Olner, Bill | |
| Jones, Helen (Warrington N) | Öpik, Lembit |
| Jones, Jon Owen (Cardiff C) | Organ, Diana |
| Jowell, rh Tessa | Owen, Albert |
| Joyce, Eric (Falkirk W) | Palmer, Dr. Nick |
| Kaufman, rh Gerald | Perham, Linda |
| Keeble, Ms Sally | Picking, Anne |
| Keen, Alan (Feltham) | Pickthall, Colin |
| Keen, Ann (Brentford) | Plaskitt, James |
| Keetch, Paul | Pollard, Kerry |
| Kidney, David | Pond, Chris (Gravesham) |
| King, Andy (Rugby) | Pound, Stephen |
| Kirkwood, Sir Archy | Prentice, Ms Bridget (Lewisham E) |
| Knight, Jim (S Dorset) | |
| Kumar, Dr. Ashok | Prentice, Gordon (Pendle) |
| Ladyman, Dr. Stephen | Prescott, rh John |
| Price, Adam (E Carmarthen & Dinefwr) | Strang, rh Dr. Gavin |
| Stunell, Andrew | |
| Primarolo, rh Dawn | Sutcliffe, Gerry |
| Prosser, Gwyn | Tami, Mark (Alyn) |
| Pugh, Dr. John | Taylor, rh Ann (Dewsbury) |
| Purchase, Ken | Taylor, Dari (Stockton S) |
| Purnell, James | Taylor, Matthew (Truro) |
| Quin, rh Joyce | Taylor, Dr. Richard (Wyre F) |
| Quinn, Lawrie | Thomas, Gareth (Clwyd W) |
| Rammell, Bill | Thomas, Gareth (Harrow W) |
| Rapson, Syd (Portsmouth N) | Timms, Stephen |
| Raynsford, rh Nick | Tipping, Paddy |
| Reed, Andy (Loughborough) | Todd, Mark (S Derbyshire) |
| Reid, Alan (Argyll & Bute) | Touhig, Don (Islwyn) |
| Reid, rh Dr. John (Hamilton N & Bellshill) | Trickett, Jon |
| Truswell, Paul | |
| Rendel, David | Twigg, Derek (Halton) |
| Robertson, Angus (Moray) | Twigg, Stephen (Enfield) |
| Robertson, John (Glasgow Anniesland) | Tyler, Paul (N Cornwall) |
| Tynan, Bill (Hamilton S) | |
| Robinson, Geoffrey (Coventry NW) | Vaz, Keith (Leicester E) |
| Vis, Dr. Rudi | |
| Roche, Mrs Barbara | Walley, Ms Joan |
| Rooney, Terry | Ward, Claire |
| Roy, Frank (Motherwell) | Wareing, Robert N. |
| Ruddock, Joan | Watson, Tom (W Bromwich E) |
| Russell, Bob (Colchester) | Watts, David |
| Ryan, Joan (Enfield N) | Webb, Steve (Northavon) |
| Salmond, Alex | Weir, Michael |
| Sanders, Adrian | White, Brian |
| Sarwar, Mohammad | Whitehead, Dr. Alan |
| Savidge, Malcolm | Wicks, Malcolm |
| Sedgemore, Brian | Williams, rh Alan (Swansea W) |
| Shaw, Jonathan | Williams, Betty (Conwy) |
| Sheerman, Barry | Williams, Hywel (Caernarfon) |
| Sheridan, Jim | Williams, Roger (Brecon) |
| Shipley, Ms Debra | Wilson, Brian |
| Simpson, Alan (Nottingham S) | Winnick, David |
| Smith, rh Andrew (Oxford E) | Winterton, Ms Rosie (Doncaster C) |
| Smith, rh Chris (Islington S & Finsbury) | |
| Wishart, Pete | |
| Smith, Jacqui (Redditch) | Woodward, Shaun |
| Smith, John (Glamorgan) | Woolas, Phil |
| Smith, Llew (Blaenau Gwent) | Worthington, Tony |
| Smith, Sir Robert (W Ab'd'ns & Kincardine) | Wright, Anthony D. (Gt Yarmouth) |
| Soley, Clive | Wright, David (Telford) |
| Southworth, Helen | Wright, Tony (Cannock) |
| Spellar, rh John | Wyatt, Derek |
| Stewart, David (Inverness E & Lochaber) | Younger-Ross, Richard |
| Stewart, Ian (Eccles) | Tellers for the Ayes: |
| Stinchcombe, Paul | Gillian Merron and |
| Stoate, Dr. Howard | Mr. Jim Murphy |
| NOES | |
| Amess, David | Cameron, David |
| Ancram, rh Michael | Cash, William |
| Arbuthnot, rh James | Chapman, Sir Sydney (Chipping Barnet) |
| Atkinson, David (Bour'mth E) | |
| Atkinson, Peter (Hexham) | Chope, Christopher |
| Bacon, Richard | Clappison, James |
| Baldry, Tony | Clarke, rh Kenneth (Rushcliffe) |
| Barker, Gregory | Collins, Tim |
| Beggs, Roy (E Antrim) | Conway, Derek |
| Bellingham, Henry | Cormack, Sir Patrick |
| Bercow, John | Curry, rh David |
| Beresford, Sir Paul | Davis, rh David (Haltemprice & Howden) |
| Blunt, Crispin | |
| Boswell, Tim | Djanogly, Jonathan |
| Brady, Graham | Donaldson, Jeffrey M. |
| Brazier, Julian | Dorrell, rh Stephen |
| Browning, Mrs Angela | Duncan, Alan (Rutland) |
| Burns, Simon | Duncan, Peter (Galloway) |
| Burnside, David | Duncan Smith, rh Iain |
| Burt, Alistair | Evans, Nigel |
| Fabricant, Michael | May, Mrs Theresa |
| Fallon, Michael | Mercer, Patrick |
| Field, Mark (Cities of London & Westminster) | Mitchell, Andrew (Sutton Coldfield) |
| Flight, Howard | Murrison, Dr. Andrew |
| Flook, Adrian | Norman, Archie |
| Francois, Mark | Osborne, George (Tatton) |
| Gale, Roger (N Thanet) | Ottaway, Richard |
| Garnier, Edward | Paisley, Rev. Ian |
| Gibb, Nick (Bognor Regis) | Paterson, Owen |
| Goodman, Paul | Pickles, Eric |
| Gray, James (N Wilts) | Portillo, rh Michael |
| Grayling, Chris | Prisk, Mark (Hertford) |
| Green, Damian (Ashford) | Redwood, rh John |
| Greenway, John | Robathan, Andrew |
| Grieve, Dominic | Robertson, Laurence (Tewk'b'ry) |
| Gummer, rh John | Rosindell, Andrew |
| Hague, rh William | Ruffley, David |
| Hammond, Philip | Selous, Andrew |
| Hayes, John (S Holland) | Shephard, rh Mrs Gillian |
| Heald, Oliver | Shepherd, Richard |
| Heathcoat-Amory, rh David | Simmonds, Mark |
| Hendry, Charles | Simpson, Keith (M-Norfolk) |
| Hermon, Lady | Smyth, Rev. Martin (Belfast S) |
| Hoban, Mark (Fareham) | Soames, Nicholas |
| Howard, rh Michael | Spicer, Sir Michael |
| Hunter, Andrew | Spink, Bob (Castle Point) |
| Jack, rh Michael | Stanley, rh Sir John |
| Jackson, Robert (Wantage) | Steen, Anthony |
| Jenkin, Bernard | Syms, Robert |
| Johnson, Boris (Henley) | Taylor, Ian (Esher) |
| Key, Robert (Salisbury) | Taylor, John (Solihull) |
| Knight, rh Greg (E Yorkshire) | Taylor, Sir Teddy |
| Laing, Mrs Eleanor | Tredinnick, David |
| Lait, Mrs Jacqui | Trend, Michael |
| Lansley, Andrew | Trimble, rh David |
| Leigh, Edward | Turner, Andrew (Isle of Wight) |
| Lewis, Dr. Julian (New Forest E) | Tyrie, Andrew |
| Liddell-Grainger, Ian | Viggers, Peter |
| Lidington, David | Watkinson, Angela |
| Lilley, rh Peter | Widdecombe, rh Miss Ann |
| Loughton, Tim | Wiggin, Bill |
| Luff, Peter (M-Worcs) | Willetts, David |
| McIntosh, Miss Anne | Wilshire, David |
| Maclean, rh David | Yeo, Tim (S Suffolk) |
| McLoughlin, Patrick | Young, rh Sir George |
| Malins, Humfrey | |
| Maples, John | Tellers for the Noes: |
| Maude, rh Francis | Hugh Robertson and |
| Mawhinney, rh Sir Brian | Mr. Desmond Swayen |
§ Question accordingly agreed to.