Schedule 2
Finance Bill
10:15 am
Nicholas Winterton (Macclesfield, Conservative)
Clause 9, which is on value added tax—the title is “Extension of reduced standard rate and anti-avoidance provision”—was agreed to in the Committee of the whole House on Tuesday 12 May, as reported in columns 743 to 774 of Hansard. We will not be having a rerun of the stand part debate in this Committee. Schedule 3 contains detailed provision on a supplementary charge on supplies spanning the date of the VAT change and minor amendments about orders changing the standard rate of VAT.