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.