Enforcement of Certain Decisions of Tribunal

Orders of the Day — Finance Bill – in the House of Commons at 9:30 pm on 10th July 1985.

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Photo of Mr Barney Hayhoe Mr Barney Hayhoe , Brentford and Isleworth 9:30 pm, 10th July 1985

I beg to move amendment No. 153, in page 31, line 29, at end insert `(5) Any reference in this section to a decision of a value added tax tribunal includes a reference to an order (however described) made by a tribunal for giving effect to a decision.'. This is a technical amendment concerning the administration of the VAT tribunals and the way in which they promulgate brief orders of their decisions which I understand will be to the benefit of all concerned. I hope that the House will support it.

Amendment agreed to.