Clause 12 — Rates of air passenger duty

Part of Orders of the Day – in the House of Commons at 7:00 pm on 1 May 2007.

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Photo of Julia Goldsworthy Julia Goldsworthy Shadow Chief Secretary To the Treasury, Treasury 7:00, 1 May 2007

David Taylor said that the point of consumption was the most important. However, if one buys a bottle of whisky before a Budget that increases duties on whisky, but does not open it until afterwards, one is not expected to pay an additional charge.