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Special Committee Value-Added Tax (Amendment) Bill, 1977 debate -
Thursday, 19 Oct 1978

SECTION 3.

Question proposed: " That section 3 stand part of the Bill."

What is the reason for paragraph (a) of section 3?

I think the Principal Act referred to " accountable person ".

But a new section is being added here to the Principal Act.

It is amending the wording of the charging section of the VAT Act, 1972 so as to bring it into line with article 2 (1) of the sixth VAT directive. It is merely a change of form and is not expected to make any substantive difference in practice. There may be some minor changes but it is basically a change of wording.

The whole idea in the new legislation is that of the supply of goods and services whereas in the Principal Act there was reference to delivery. I suppose we could say that the new terminology is " Europeanese ".

Yes. We could have left it as it was but as it would be likely to lead to litigation in due course it was considered better to keep the terminology in line with that used in the directive.

Question put and agreed to.
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