The clause follows on from EU directive 2003/92, which will be implemented in January 2005. The purpose of that is to change the place of supply for the respective utilities and, therefore, the point of taxation. I have met representatives of the various utility organisations, including the gas and electricity industries, and their view is that the clause is a welcome step. As the Committee will realise, it mitigates an evident anomaly and is a direct response to the previous liberalisation of the markets for utilities. Accordingly, we have no particular problems with it and we welcome what is probably an overdue step.
Question put and agreed to.
Clause 21 ordered to stand part of the Bill.