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9. Vehicles excise duty
( rates--)
Resolved,
That--
(1) The Vehicles (Excise) Act 1971 shall be amended as follows. (2) In Schedule 1, in Part I, in paragraph 3, there shall be inserted at the end--
" weight unladen' shall be construed in accordance with section 190(2) of the Road Traffic Act 1988."
(3) In Schedule 1, for the Table set out in Part II there shall be substituted--
Column 712
Application date |Naturalisation |Registration ----------------------------------------------------------------------------------------------- Before 1 January 1988 |16,351 |11,155 Between 1 January 1988 and 31 December 1988 |12,912 |1,915 Between 1 January 1989 and 31 December 1989 |16,756 |2,441
(4) In Schedule 3, in the Table set out in Part II--
(a) in the entry relating to special machines, for "16.00" there shall be substituted "30.00" ; and
(b) in the entry relating to recovery vehicles, for "50.00" there shall be substituted "75.00".
(5) Paragraphs (1) to (4) above shall apply in relation to licences taken out after 19th March 1991.
(6) This Resolution shall apply in relation to the Vehicles (Excise) Act (Northern Ireland) 1972 as it applies in relation to the Vehicles (Excise) Act 1971, but with the substitution for "section 190(2) of the Road Traffic Act 1988", in paragraph (2), of "Article 2(3) of the Road Traffic (Northern Ireland) Order 1981".
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
10. Vehicles excise duty (exemptions : 1)
Resolved,
That--
(1) As from 20th March 1991, section 4 of the Vehicles (Excise) Act 1971 shall have effect subject to the following amendments-- (
(a) in subsection (1)(ka), the words "(other than mowing machines)" shall be omitted ; and
(b) in subsection (2), after the definition of "veterinary ambulance" there shall be inserted--" weight unladen' shall be construed in accordance with section 190(2) of the Road Traffic Act 1988."
(2) Paragraph (1) above shall apply in relation to the Vehicles (Excise) Act (Northern Ireland) 1972 as it applies in relation to the Vehicles (Excise) Act 1971 but with the substitution for "section 190(2) of the Road Traffic Act 1988" of "Article 2(3) of the Road Traffic (Northern Ireland) Order 1981."
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
11. Vehicles excise duty (exemptions : 2)
Resolved,
That--
(1) As from 1st June 1991, section 4 of the Vehicles (Excise) Act 1971 shall have effect with the insertion of the following definition before the definition of "ambulance" in subsection (2)--
" fire engine' means a vehicle--
(a) constructed or adapted for use for the purpose of fire fighting, salvage or both, and
(b) used solely for the purposes of a fire brigade (whether or not one maintained under the Fire Services Act 1947)."
(2) Paragraph (1) above shall apply in relation to the Vehicles (Excise) Act (Northern Ireland) 1972 as it applies in relation to the Vehicles (Excise) Act 1971 but with the substitution for "the Fire Services Act 1947" of "the Fire Services (Northern Ireland) Order 1984".
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
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12. Vehicles excise duty (exemptions : 3)
Resolved,
That provision may be made repealing section 7(4) of each of the Vehicles (Excise) Act 1971 and the Vehicles (Excise) Act (Northern Ireland) 1972.
13. Gaming licence duty
Resolved,
That provision may be made amending section 14 of, and Schedule 2 to, the Betting and Gaming Duties Act 1981.
14. Value added tax (rate)
Motion made, and Question put,
That, as from 1st April 1991, section 9(1) of the Value Added Tax Act 1983 shall have effect with the substitution for "15 per cent." of "17.50 per cent.".
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968. The House divided : Ayes 318, Noes 59.
Division No. 102] [10.30 pm
AYES
Adley, Robert
Aitken, Jonathan
Alexander, Richard
Alison, Rt Hon Michael
Allason, Rupert
Amery, Rt Hon Julian
Amess, David
Amos, Alan
Arbuthnot, James
Arnold, Jacques (Gravesham)
Arnold, Sir Thomas
Ashby, David
Aspinwall, Jack
Atkins, Robert
Atkinson, David
Baker, Rt Hon K. (Mole Valley)
Baker, Nicholas (Dorset N)
Baldry, Tony
Banks, Robert (Harrogate)
Barnes, Mrs Rosie (Greenwich)
Batiste, Spencer
Beaumont-Dark, Anthony
Bellingham, Henry
Bendall, Vivian
Bennett, Nicholas (Pembroke)
Benyon, W.
Bevan, David Gilroy
Biffen, Rt Hon John
Blackburn, Dr John G.
Blaker, Rt Hon Sir Peter
Body, Sir Richard
Bonsor, Sir Nicholas
Boscawen, Hon Robert
Boswell, Tim
Bowden, A. (Brighton K'pto'n)
Bowis, John
Boyson, Rt Hon Dr Sir Rhodes
Braine, Rt Hon Sir Bernard
Brandon-Bravo, Martin
Brazier, Julian
Bright, Graham
Brown, Michael (Brigg & Cl't's)
Bruce, Ian (Dorset South)
Buchanan-Smith, Rt Hon Alick
Buck, Sir Antony
Budgen, Nicholas
Burns, Simon
Burt, Alistair
Butler, Chris
Butterfill, John
Carlisle, John, (Luton N)
Carlisle, Kenneth (Lincoln)
Carrington, Matthew
Carttiss, Michael
Cartwright, John
Cash, William
Chalker, Rt Hon Mrs Lynda
Channon, Rt Hon Paul
Chapman, Sydney
Chope, Christopher
Clark, Rt Hon Alan (Plymouth)
Clark, Dr Michael (Rochford)
Clark, Rt Hon Sir William
Clarke, Rt Hon K. (Rushcliffe)
Colvin, Michael
Conway, Derek
Coombs, Anthony (Wyre F'rest)
Coombs, Simon (Swindon)
Cope, Rt Hon John
Cormack, Patrick
Couchman, James
Cran, James
Currie, Mrs Edwina
Davies, Q. (Stamf'd & Spald'g)
Davis, David (Boothferry)
Day, Stephen
Devlin, Tim
Douglas-Hamilton, Lord James
Dover, Den
Dunn, Bob
Durant, Sir Anthony
Eggar, Tim
Emery, Sir Peter
Evans, David (Welwyn Hatf'd)
Evennett, David
Fairbairn, Sir Nicholas
Fallon, Michael
Favell, Tony
Field, Barry (Isle of Wight)
Fishburn, John Dudley
Fookes, Dame Janet
Forsyth, Michael (Stirling)
Forth, Eric
Fowler, Rt Hon Sir Norman
Fox, Sir Marcus
Franks, Cecil
Freeman, Roger
French, Douglas
Fry, Peter
Gale, Roger
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