Resolved,

That with respect to services supplied on or after 1st April 1987, section 7 of the Value Added Tax Act 1983 (reverse charge on supplies received from abroad) shall be amended as follows—

(a) in paragraph (b) of subsection (1), for the words "taxable person" there shall be substituted "person (in this section referred to as 'the recipient')";

(b) n subsection (1), in the words following paragraph (b) for the words "as if the taxable person" there shall be substituted "as if the recipient";

(c) in subsections (3) and (4) for the words "taxable person" there shall be substituted "recipient"; and

(d) n subsection (3) for the words "the allowance" there shall be substituted "any allowance".

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Lawson.]