Amendment of the Law

Orders of the Day — Ways and Means – in the House of Commons at 3:32 pm on 17th March 1983.

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Motion made, and Question proposed,That it is expedient to amend the law with respect to the National Debt and the public revenue and to make further provision in connection with finance; but this Resolution does not extend to the making of—

  1. (a) any amendment with respect to value added tax so as to provide—
    1. (i) for zero-rating or exempting any supply;
    2. (ii) for refunding any amount of tax, otherwise than by a provision relating to supplies to, and importation by, a government department, within the meaning of section 19 of the Finance Act 1972;
    3. (iii) for varying the rate of that tax otherwise than in relation to all supplies and importations; or
    4. (iv) for any relief other than relief applying to goods of whatever description or services of whatever description; or
  2. (b) any amendment relating to the surcharge imposed by the National Insurance Surcharge Act 1976 and applying to some only of the persons by or in respect of whom the surcharge is payable, other than—
    1. (i) an amendment providing for a different rate of surcharge to be paid by the bodies specified in section 143(4) of the Finance Act 1982; and
    2. (ii) an amendment relating to the Commission to be established under the Act resulting from the National Heritage Bill [Lords].—[Sir Geoffrey Howe.]

Question again proposed.