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John Healey (Financial Secretary, HM Treasury; Wentworth, Labour)

I beg to move amendment No. 1, in page 10, line 4 [Vol. 1], leave out

‘, where VAT is charged in respect of the use'.

I welcome you back to the Chair, Mr. O’ Hara, and I welcome hon. Members from all parties back to the Committee. If you permit me a degree of indulgence, I propose to refer to the purpose of clause 9 in explaining amendment No. 1. It is rather difficult to do the latter without the former.

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