Clause 94 - VAT: children's car seats
Finance Bill
11:45 am
Dr Michael Clark (Rayleigh, Conservative)
Order. I believe that the hon. Gentleman was just in order, which is why I allowed him to continue. He was right to stay in order for a minimum period, rather than trying to stay in order for a long time, which might have stretched the patience of the Chair. We are talking principally about VAT on children's car seats, but as the hon. Gentleman said, the clause refers to the 5 per cent. reduced rate, in the context of which he referred to churches. We shall now try to return to VAT on children's car seats.