Corrections to report

The following corrections have been made to this print of the report:

• Paragraph 3.54 new final sentence added commencing 'Local Government bodies expressed…'.
• Additional paragraphs 5.4 and 5.5 added.
• Paragraph 5.49 referred to “New Zealand system which zero-rated food”. Zero rated now reads “fully taxed”.
• Appendix X, as referred to in paragraph 9.11, was included at the end of Chapter 9. The reference at paragraph 9.11 is now to Appendix V. This appendix now is set out at Appendix V.
• Chapter 11- page numbers 230-231, duplication removed.