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Provisional Collection of Taxes

Ways and Means – in the House of Commons at 3:31 pm on 10 March 1992.

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Motion made, and Question,That, pursuant to section 5 of the Provisional Collection of Taxes Act 1968, provisional statutory effect shall be given to the following motions:—

  1. (a) Spirits (motion No. 2);
  2. (b) Beer (motion No. 3);
  3. (c) Wine and made-wine (motion No. 4);
  4. (d) Cider (motion No. 5);
  5. (e) Tobacco products (rates) (motion No. 6);
  6. (f) Hydrocarbon oil (motion No. 8);
  7. (g) Vehicles excise duty (rates: cars etc.) (motion No. 9);
  8. (h) Vehicles excise duty (rates: tricycles) (motion No. 10);
  9. (i) Value added tax (penalty for serious misdeclaration etc.) (motion No. 18);
  10. (j) Car tax (rates) (motion No. 20).—[Mr. Norman Lamont.]

put forthwith, pursuant to Standing Order No. 50 (Ways and Means Motions), and agreed to.

Photo of Mr Harold Walker Mr Harold Walker , Doncaster Central

I now call on the Chancellor of the exchequer to move the motion entitled "Amendment of the law". It is on that motion that the Budget debate will take place today and on succeeding days. The remaining motions will not be put until the end of the Budget debate next week, and then they will be decided without debate.

Chancellor of the Exchequer

The chancellor of the exchequer is the government's chief financial minister and as such is responsible for raising government revenue through taxation or borrowing and for controlling overall government spending.

The chancellor's plans for the economy are delivered to the House of Commons every year in the Budget speech.

The chancellor is the most senior figure at the Treasury, even though the prime minister holds an additional title of 'First Lord of the Treasury'. He normally resides at Number 11 Downing Street.

Amendment of the law

The amendment of the law motion relates to the chancellor's Budget statement.

It is a general resolution laid before the House of Commons by the chancellor of the exchequer.

It enables the financial changes proposed in the Budget statement to be passed into law.

The amendment of the law is moved formally at the start of the Budget debate and, together with the Ways and Means resolutions, is voted on at the end of this debate.