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That this House takes note of European Union Document No. 11439/05, draft Council directive amending Directive 77/388/EEC as regards the place of supply of services; and welcomes the principle that tax is due in the country where the service is consumed and that there is a need to create a level playing field for businesses engaged in cross border transactions of services which are subject to VAT.—[Mr. Cawsey.]
Question agreed to.