§ The Lord Chancellor (Lord Mackay of Clashfern)My Lords, I beg to move that this Bill be now read a second time. This Bill is a pure consolidation of the enactments relating to value added tax presently found in the Value Added Tax Act 1983 and subsequent Finance Acts.
Once again I should like to offer my thanks, and I am sure those of the House, to the draftsmen for continuing their important consolidation work.
If your Lordships are content to give the Bill a second reading, it will be referred in the usual way to the Joint Committee on Consolidation Bills.
Moved, That the Bill be now read a second time. —(The Lord Chancellor.)
On Question, Bill read a second time, and referred to the Joint Committee on Consolidation Bills.