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Supplementary

Volume 403: debated on Monday 14 April 2003

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Interpretation

23(1) In this Schedule—
"the 1977 VAT Directive" means the Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the member States relating to turnover taxes—common system of value added tax: uniform basis of assessment (77/388/EEC);
"the 2002 VAT Directive" means the Council Directive of 7 May 2002 amending and amending temporarily the 1977 VAT Directive as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services (2002/38/EC);
"Article 26c" has the meaning given by paragraph 2(7);
"the Controller" has the meaning given by paragraph 11(7) above;
"participant in the special scheme" has the meaning given by paragraph 16(5) above;
"qualifying supply" has the meaning given by paragraph 3 above;
"registration number" means the number allocated to a person on his registration under this Schedule in accordance with paragraph 6(a) above;
"registration request" is to be construed in accordance with paragraph 4(1)(b) above;
"reporting period" is to be construed in accordance with paragraph 11(2) above;
"special accounting return" is to be construed in accordance with paragraph 11(1) above.

(2) References in this Schedule to a qualifying supply being "treated as made" in a member State are references to its being treated as made—

  • (a) in the United Kingdom, by virtue of any provision which gives effect in the United Kingdom to Article 9(2)(f) of the 1977 VAT Directive (which is inserted by Article 1(1)(b) of the 2002 VAT Directive), or
  • (b) in another member State, by virtue of any provision of the law of that member State which gives effect to that Article.
  • (3) The provision which, as at 9th April 2003, is to give effect in the United Kingdom to Article 9(2)(f) of the 1977 VAT Directive (as mentioned in sub-paragraph (2)(a) above) is article 16A of the Value Added Tax (Place of Supply of Services) Order 1992 (which is prospectively inserted by article 3 of the Value Added Tax (Place of Supply of Services) (Amendment) Order 2003).".

    (5) The amendments made by this Resolution have effect in relation to qualifying supplies made on or after 1st July 2003.

    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.

    The House divided: Ayes 364, Noes 132.

    Division No. 166]

    [10:39 pm

    AYES

    Adams. Irene (Paisley N)Clwyd, Ann (Cynon V)
    Ainger, NickCoaker, Vernon
    Alexander, DouglasCoffey, Ms Ann
    Allan, RichardCohen, Harry Anderson, rh Donald (Swansea E)
    Anderson, rh Donal (Swansea E)Coleman, Iain
    Armstrong, rh Ms HilaryColman, Tony
    Atherton, Ms CandyCook, rh Robin (Livingston)
    Atkins, CharlotteCooper, Yvette
    Bailey, AdrianCotter, Brian
    Baird, VeraCousins, Jim
    Baker, NormanCox, Tom (Tooting)
    Banks, TonyCrausby, David
    Barrett, JohnCruddas, Jon
    Barron, rh KevinCryer, Ann (Keighley)
    Battle, JohnCryer, John (Hornchurch)
    Bayley, HughCummings, John
    Beckett, rh MargaretCunningham, Jim (Coventry S)
    Begg, Miss AnneCunningham, Tony (Workington)
    Bell, StuartDalyell, Tam
    Benn, HilaryDarling, rh Alistair
    Benton, Joe (Bootle)Davey, Edward (Kingston)
    Berry, RogerDavey, Valerie (Bristol W)
    Betts, CliveDavid, Wayne
    Blackman, LizDavidson, Ian
    Blears, Ms HazelDavies, rh Denzil (Llanelli)
    Blizzard, BobDavies, Geraint (Croydon C)
    Boateng, rh PaulDawson, Hilton
    Borrow, DavidDean, Mrs Janet
    Bradley, rh Keith (Withington)Denham, rh John
    Brake, Tom (Carshalton)Dhanda, Parmjit
    Brooke, Mrs Annette L.Dismore, Andrew
    Brown, rh Gordon (Dunfermline E)Dobbin, Jim (Heywood)
    Dobson, rh Frank
    Brown, rh Nicholas (Newcastle E Wallsend)Doran, Frank
    Doughty, Sue
    Brown, Russell (Dumfries)Dowd, Jim (Lewisham W)
    Browne, DesmondDrew, David (Stroud)
    Bruce, MalcolmEagle, Angela (Wallasey)
    Bryant, ChrisEagle, Maria (L'pool Garston)
    Buck, Ms KarenEdwards, Huw
    Burgon, ColinEfford, Clive
    Burnett, JohnEllman, Mrs Louise
    Burnham, AndyEnnis, Jeff (Barnsley E)
    Burstow, PaulEtherington, Bill
    Cable, Dr. VincentEwing, Annabelle
    Caborn, rh RichardFarrelly, Paul
    Cairns, DavidField, rh Frank (Birkenhead)
    Calton, Mrs PatsyFisher, Mark
    Campbell, Alan (Tynemouth)Fitzpatrick, Jim
    Campbell, Mrs Anne (C'bridge)Fitzsimons, Mrs Lorna
    Campbell, Ronnie (Blyth V)Flint, Caroline
    Caplin, IvorFlynn, Paul (Newport W)
    Carmichael, AlistairFollett, Barbara
    Casale, RogerFoster, rh Derek
    Caton, MartinFoster, Don (Bath)
    Cawsey, Ian (Brigg)Foster, Michael (Worcester)
    Challen, ColinFoster, Michael Jabez (Hastings & Rye)
    Chapman, Ben (Wirral S)
    Chidgey, DavidFoulkes, rh George
    Clapham, MichaelFrancis, Dr. Hywel
    Clark, Mrs Helen (Peterborough)Galloway, George
    Clark, Paul (Gillingham)Gapes, Mike (Ilford S)
    Clarke, rh Tom (Coatbridge & Chryston)Gardiner, Barry
    George, Andrew (St. Ives)
    Clarke, Tony (Northampton S)George, rh Bruce (Walsall S)

    Gerrard, NeilLamb, Norman
    Gibson, Dr. IanLaws, David (Yeovil)
    Gidley, SandraLazarowicz, Mark
    Gilroy, LindaLeslie, Christopher
    Goggins, PaulLevitt, Tom (High Peak)
    Green, Matthew (Ludlow)Lewis, Ivan (Bury S)
    Griffiths, Jane (Reading E)Liddell, rh Mrs Helen
    Griffiths, Nigel (Edinburgh S)Linton, Martin
    Griffiths, Win (Bridgend)Lloyd, Tony (Manchester C)
    Grogan, JohnLlwyd, Elfyn
    Hall, Mike (Weaver Vale)Love, Andrew
    Hamilton, David (Midlothian)Lucas, Ian (Wrexham)
    Hamilton, Fabian (Leeds NE)Luke, Iain (Dundee E)
    Hancock, MikeLyons, John (Strathkelvin)
    Hanson, DavidMcAvoy, Thomas
    Harman, rh Ms HarrietMcCabe, Stephen
    Harris, Dr. Evan (Oxford W & Abingdon)McCafferty, Chris
    McCartney, rh Ian
    Harris, Tom (Glasgow Cathcart)McDonagh, Siobhain
    Harvey, NickMcFall, John
    Havard, Dai (Merthyr Tydfil & Rhymney)McIsaac Shona
    McKechin, Ann
    Healey, JohnMcKenna, Rosemary
    Heath, DavidMackinlay, Andrew
    Henderson, Doug (Newcastle N)McNulty, Tony
    Henderson Ivan (Harwich)McWalter, Tony
    Hendrick,MarkMahmood, Khalid
    Hepburn StephenMahon, Mrs Alice
    Heppell,JohnMallaber, Judy
    Hesford, StephenMarris, Rob (Wolverh'ton SW)
    Hewitt, rh Ms Patricia
    Heyes DavidMarsden, Gordon (Blackpool S)
    Hill, Keith (Streatham)Marshall, David (Glasgow Shettleston)
    Hinchliffe, David
    Hoey, Kate (Vauxhall)Marshall, Jim (Leicester S)
    Holmes, PaulMartlew, Eric
    Hood, Jimmy (Clydesdale)Meacher, rh Michael
    Hoon, rh GeoffreyMeale, Alan (Mansfield)
    Hope, Phil (Corby)Michael, rh Alun
    Hopkins, KelvinMilburn,rh Alan
    Howarth, George (Knowsley N & Sefton E)Miliband, David
    Miller, Andrew
    Howells, Dr. KimMitchell, Austin (Gt Grimsby)
    Hughes, Beverley (Stretford & Urmston)Moffatt, Laura
    Mole, Chris
    Hughes, Kevin (Doncaster N)Moonie, Dr. Lewis
    Hughes, Simon (Southwark N)Moore, Michael
    Humble, Mrs JoanMoran Margaret
    Hurst, Alan (Braintree)Morgan, Julie
    Hutton, rh JohnMorley, Elliot
    Iddon, Dr. BrianMorris, rh Estelle
    Ingram, rh AdamMountford, Kali
    Irranca-Davies, HuwMudie, George
    Jackson, Glenda (Hampstead & Highgate)Mullin, Chris
    Murphy, Denis (Wansbeck)
    Jackson, Helen (Hillsborough)Murphy, rh Paul (Torfaen)
    Jamieson, DavidNaysmith, Dr. Doug
    Jenkins, BrianNorris, Dan (Wansdyke)
    Johnson, Alan (Hull W)Oaten, Mark (Winchester)
    Johnson, Miss Melanie (Welwyn Hatfield)O'Hara, Edward
    Olner, Bill
    Jones, Helen (Warrington N)Öpik, Lembit
    Jones, Jon Owen (Cardiff C)Organ, Diana
    Jowell, rh TessaOwen, Albert
    Joyce, Eric (Falkirk W)Palmer, Dr. Nick
    Kaufman, rh GeraldPerham, Linda
    Keeble, Ms SallyPicking, Anne
    Keen, Alan (Feltham)Pickthall, Colin
    Keen, Ann (Brentford)Plaskitt, James
    Keetch, PaulPollard, Kerry
    Kidney, DavidPond, Chris (Gravesham)
    King, Andy (Rugby)Pound, Stephen
    Kirkwood, Sir ArchyPrentice, Ms Bridget (Lewisham E)
    Knight, Jim (S Dorset)
    Kumar, Dr. AshokPrentice, Gordon (Pendle)
    Ladyman, Dr. StephenPrescott, rh John

    Price, Adam (E Carmarthen & Dinefwr)Strang, rh Dr. Gavin
    Stunell, Andrew
    Primarolo, rh DawnSutcliffe, Gerry
    Prosser, GwynTami, Mark (Alyn)
    Pugh, Dr. JohnTaylor, rh Ann (Dewsbury)
    Purchase, KenTaylor, Dari (Stockton S)
    Purnell, JamesTaylor, Matthew (Truro)
    Quin, rh JoyceTaylor, Dr. Richard (Wyre F)
    Quinn, LawrieThomas, Gareth (Clwyd W)
    Rammell, BillThomas, Gareth (Harrow W)
    Rapson, Syd (Portsmouth N)Timms, Stephen
    Raynsford, rh NickTipping, Paddy
    Reed, Andy (Loughborough)Todd, Mark (S Derbyshire)
    Reid, Alan (Argyll & Bute)Touhig, Don (Islwyn)
    Reid, rh Dr. John (Hamilton N & Bellshill)Trickett, Jon
    Truswell, Paul
    Rendel, DavidTwigg, Derek (Halton)
    Robertson, Angus (Moray)Twigg, Stephen (Enfield)
    Robertson, John (Glasgow Anniesland)Tyler, Paul (N Cornwall)
    Tynan, Bill (Hamilton S)
    Robinson, Geoffrey (Coventry NW)Vaz, Keith (Leicester E)
    Vis, Dr. Rudi
    Roche, Mrs BarbaraWalley, Ms Joan
    Rooney, TerryWard, Claire
    Roy, Frank (Motherwell)Wareing, Robert N.
    Ruddock, JoanWatson, Tom (W Bromwich E)
    Russell, Bob (Colchester)Watts, David
    Ryan, Joan (Enfield N)Webb, Steve (Northavon)
    Salmond, AlexWeir, Michael
    Sanders, AdrianWhite, Brian
    Sarwar, MohammadWhitehead, Dr. Alan
    Savidge, MalcolmWicks, Malcolm
    Sedgemore, BrianWilliams, rh Alan (Swansea W)
    Shaw, JonathanWilliams, Betty (Conwy)
    Sheerman, BarryWilliams, Hywel (Caernarfon)
    Sheridan, JimWilliams, Roger (Brecon)
    Shipley, Ms DebraWilson, Brian
    Simpson, Alan (Nottingham S)Winnick, David
    Smith, rh Andrew (Oxford E)Winterton, Ms Rosie (Doncaster C)
    Smith, rh Chris (Islington S & Finsbury)
    Wishart, Pete
    Smith, Jacqui (Redditch)Woodward, Shaun
    Smith, John (Glamorgan)Woolas, Phil
    Smith, Llew (Blaenau Gwent)Worthington, Tony
    Smith, Sir Robert (W Ab'd'ns & Kincardine)Wright, Anthony D. (Gt Yarmouth)
    Soley, CliveWright, David (Telford)
    Southworth, HelenWright, Tony (Cannock)
    Spellar, rh JohnWyatt, Derek
    Stewart, David (Inverness E & Lochaber)Younger-Ross, Richard
    Stewart, Ian (Eccles)

    Tellers for the Ayes:

    Stinchcombe, Paul

    Gillian Merron and

    Stoate, Dr. Howard

    Mr. Jim Murphy

    NOES

    Amess, DavidCameron, David
    Ancram, rh MichaelCash, William
    Arbuthnot, rh JamesChapman, Sir Sydney (Chipping Barnet)
    Atkinson, David (Bour'mth E)
    Atkinson, Peter (Hexham)Chope, Christopher
    Bacon, RichardClappison, James
    Baldry, TonyClarke, rh Kenneth (Rushcliffe)
    Barker, GregoryCollins, Tim
    Beggs, Roy (E Antrim)Conway, Derek
    Bellingham, HenryCormack, Sir Patrick
    Bercow, JohnCurry, rh David
    Beresford, Sir PaulDavis, rh David (Haltemprice & Howden)
    Blunt, Crispin
    Boswell, TimDjanogly, Jonathan
    Brady, GrahamDonaldson, Jeffrey M.
    Brazier, JulianDorrell, rh Stephen
    Browning, Mrs AngelaDuncan, Alan (Rutland)
    Burns, SimonDuncan, Peter (Galloway)
    Burnside, DavidDuncan Smith, rh Iain
    Burt, AlistairEvans, Nigel

    Fabricant, MichaelMay, Mrs Theresa
    Fallon, MichaelMercer, Patrick
    Field, Mark (Cities of London & Westminster)Mitchell, Andrew (Sutton Coldfield)
    Flight, HowardMurrison, Dr. Andrew
    Flook, AdrianNorman, Archie
    Francois, MarkOsborne, George (Tatton)
    Gale, Roger (N Thanet)Ottaway, Richard
    Garnier, EdwardPaisley, Rev. Ian
    Gibb, Nick (Bognor Regis)Paterson, Owen
    Goodman, PaulPickles, Eric
    Gray, James (N Wilts)Portillo, rh Michael
    Grayling, ChrisPrisk, Mark (Hertford)
    Green, Damian (Ashford)Redwood, rh John
    Greenway, JohnRobathan, Andrew
    Grieve, DominicRobertson, Laurence (Tewk'b'ry)
    Gummer, rh JohnRosindell, Andrew
    Hague, rh WilliamRuffley, David
    Hammond, PhilipSelous, Andrew
    Hayes, John (S Holland)Shephard, rh Mrs Gillian
    Heald, OliverShepherd, Richard
    Heathcoat-Amory, rh DavidSimmonds, Mark
    Hendry, CharlesSimpson, Keith (M-Norfolk)
    Hermon, LadySmyth, Rev. Martin (Belfast S)
    Hoban, Mark (Fareham)Soames, Nicholas
    Howard, rh MichaelSpicer, Sir Michael
    Hunter, AndrewSpink, Bob (Castle Point)
    Jack, rh MichaelStanley, rh Sir John
    Jackson, Robert (Wantage)Steen, Anthony
    Jenkin, BernardSyms, Robert
    Johnson, Boris (Henley)Taylor, Ian (Esher)
    Key, Robert (Salisbury)Taylor, John (Solihull)
    Knight, rh Greg (E Yorkshire)Taylor, Sir Teddy
    Laing, Mrs EleanorTredinnick, David
    Lait, Mrs JacquiTrend, Michael
    Lansley, AndrewTrimble, rh David
    Leigh, EdwardTurner, Andrew (Isle of Wight)
    Lewis, Dr. Julian (New Forest E)Tyrie, Andrew
    Liddell-Grainger, IanViggers, Peter
    Lidington, DavidWatkinson, Angela
    Lilley, rh PeterWiddecombe, rh Miss Ann
    Loughton, TimWiggin, Bill
    Luff, Peter (M-Worcs)Willetts, David
    McIntosh, Miss AnneWilshire, David
    Maclean, rh DavidYeo, Tim (S Suffolk)
    McLoughlin, PatrickYoung, rh Sir George
    Malins, Humfrey
    Maples, John

    Tellers for the Noes:

    Maude, rh Francis

    Hugh Robertson and

    Mawhinney, rh Sir Brian

    Mr. Desmond Swayen

    Question accordingly agreed to.