§ 3.5 p.m.
§ The Lord Advocate (Lord Rodger of Earlsferry)
My Lords, on behalf of my noble and learned friend the Lord Chancellor, I beg to introduce a Bill to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals. I beg to move that the Bill be now read a first time.
Moved, That the Bill be now read a first time.—(Lord Rodger of Earlsferry.)
§ On Question, Bill read a first time, and to be printed.