I beg to move amendment No. 89, in
schedule 1, page 142, line 7, at end insert—
(a) a person who is not its issuer makes a supply of a facevalue voucher,
(b) that supply is chargeable by virtue of the previous provisions of this paragraph and is not an exempt supply by virtue of those provisions, and
(c) the consideration given by him for the voucher is by virtue of paragraph 4(2) not chargeable or not on its full amount,
that person shall be treated for the purposes of this Act as if the consideration given by him for the supply to him of the voucher, insofar as that consideration was not actually chargeable, included tax at the relevant rate.'.
With this it will be convenient to discuss the following:
Amendment No. 90, in
schedule 1, page 143, line 1, leave out paragraph 4 and insert—
'4(1) Subject to subparagraph (2), the amendments made by this Schedule apply to supplies of tokens, stamps or vouchers issued on or after 9th April 2003.
(2) The amendments made by this Schedule shall not apply to the supply of any token, stamp or voucher issued pursuant to a contract made before 9th April 2003 between the issuer and the person to whom he issues it, unless those persons were on 8th April 2003 connected with each other within the meaning of section 839 of the Income and Corporation Taxes Act 1988.'.
It may well be that the Opposition spokesman wishes to speak to the amendment, but I shall permit very few remarks if he feels that that is necessary, because he has dealt with both the amendments at some length under clause 19. [Interruption.] I do not
want applause from the Government; it creates grave embarrassment for the Chair.
Question accordingly negatived.
The Chairman being of the opinion that the principle of the schedule and any matters arising thereon had been adequately discussed in the course of debate on the amendments proposed thereto, forthwith put the Question, pursuant to Standing Orders Nos. 68 and 89, That this schedule be the First schedule to the Bill:—
Question agreed to.
Schedule 1 agreed to.