Amendment of the Law

– in the House of Commons at 11:33 am on 22nd March 2007.

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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 any amendment with respect to value added tax so as to provide—

(a) for zero-rating or exempting any supply, acquisition or importation otherwise than by—

(i) zero-rating or exempting supplies of goods which are, or are to be, subjected to a fiscal or other warehousing regime; or

(ii) zero-rating or exempting supplies of services on or in relation to such goods;

(b) for refunding any amount of tax otherwise than to persons constructing or converting buildings in cases where the construction or conversion is not in the course or furtherance of a business;

(c) for varying any rate at which that tax is at any time chargeable; or

(d) for relief other than relief applying to goods or whatever description or services of whatever description— [Mr. Gordon Brown.]

Question again proposed.