Digital reporting and record-keeping for VAT

Finance Bill – in the House of Commons at 4:30 pm on 31st October 2017.

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Amendment proposed: 11, page 79, line 19, at end insert—

‘(6A) Regulations under sub-paragraph (5) may not impose mandatory requirements for businesses to generate quarterly updates.”—(Jonathan Reynolds.)

This amendment provides that any system for quarterly updates to be generated must not be mandatory.

Question put, That the amendment be made.

The House divided:

Ayes 243, Noes 309.

Division number 29

See full list of votes (From The Public Whip)



Question accordingly negatived.

New Clause 2