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6. Excise duties (general)

Resolved,

That provision may be made, in relation to duties of excise on goods, for fixing the time at which a requirement to pay duty is to take effect and the time as at which the rate of duty is to be determined and for specifying the persons on whom the liability to pay duty is to fall.

7. Personal reliefs for persons entering the United Kingdom

Resolved,

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Column 819

That provision may be made amending section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 with respect to the conditions subject to which reliefs may be conferred under that section.

8. Value added tax (abolition of fiscal frontiers etc.)

Resolved,

That, for the purpose of giving effect to requirements of the directive of the Council of the European Communities dated 17th May 1977 No. 77/388/EEC and to the amendments of that directive by the directive of that Council dated 16th December 1991 No. 91/680/EEC-- (

(a) provision may be made for value added tax to cease to be charged on the importation of goods from other member States and to be charged, instead, on the acquisition in the United Kingdom of goods from another member State ; and

(b) provision may be made amending enactments relating to value added tax on supplies or importations.

9. Car tax (abolition of fiscal frontiers)

Resolved,

That provision may be made amending the Car Tax Act 1983 in connection with the abolition of fiscal frontiers between member States of the European Communities.

10. Income tax (lower rate : consequential provision)

Motion made, and Question put,

That provision may be made for the year 1992-93 and subsequent years of assessment in consequence of the introduction of the lower rate of income tax.

The House divided : Ayes 221, Noes 19.

Division No 9] [8-08pm

AYES

Ainsworth, Peter (East Surrey)

Alexander, Richard

Alison, Rt Hon Michael (Selby)

Amess, David

Ancram, Michael

Arbuthnot, James

Arnold, Jacques (Gravesham)

Arnold, Sir Thomas (Hazel Grv)

Atkinson, David (Bour'mouth E)

Atkinson, Peter (Hexham)

Banks, Matthew (Southport)

Bates, Michael

Bendall, Vivian

Beresford, Sir Paul

Biffen, Rt Hon John

Blackburn, Dr John G.

Bonsor, Sir Nicholas

Booth, Hartley

Boswell, Tim

Bowis, John

Boyson, Rt Hon Sir Rhodes

Brandreth, Gyles

Brazier, Julian

Bright, Graham

Brooke, Rt Hon Peter

Browning, Mrs. Angela

Burns, Simon

Burt, Alistair

Butler, Peter

Butterfill, John

Carlisle, John (Luton North)

Carlisle, Kenneth (Lincoln)

Carrington, Matthew

Carttiss, Michael

Cash, William

Channon, Rt Hon Paul

Chaplin, Mrs Judith

Chapman, Sydney

Clappison, James

Clifton-Brown, Geoffrey

Coe, Sebastian

Colvin, Michael

Congdon, David

Conway, Derek

Coombs, Anthony (Wyre For'st)

Coombs, Simon (Swindon)

Cope, Rt Hon Sir John

Cran, James

Davies, Quentin (Stamford)

Davis, David (Boothferry)

Deva, Niranjan

Devlin, Tim

Dorrell, Stephen

Douglas-Hamilton, Lord James

Dover, Den

Duncan, Alan

Duncan-Smith, Iain

Dunn, Bob

Dykes, Hugh

Eggar, Tim

Elletson, Harold

Evans, David (Welwyn Hatfield)

Evans, Jonathan (Brecon)

Evans, Nigel (Ribble Valley)

Evans, Roger (Monmouth)

Evennett, David

Faber, David

Fabricant, Michael

Fenner, Dame Peggy

Fishburn, John Dudley

Forman, Nigel

Forsyth, Michael (Stirling)

Forth, Eric

Foster, Donald (Bath)

Fowler, Rt Hon Sir Norman

Fox, Dr Liam

Freeman, Roger

Gale, Roger

Gallie, Philip

Gardiner, Sir George

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Column 820

Garnier, Edward

Gill, Christopher

Gillan, Ms Cheryl

Goodson-Wickes, Dr Charles

Gorst, John

Grant, Sir Anthony (Cambs SW)

Greenway, Harry (Ealing N)

Greenway, John (Ryedale)

Griffiths, Peter (Portsmouth, N)

Grylls, Sir Michael

Hamilton, Rt Hon Archie

Hamilton, Neil (Tatton)

Hampson, Dr Keith

Hannam, Sir John

Hargreaves, Andrew

Harris, David

Haselhurst, Alan

Hawkins, Nicholas

Hawksley, Warren

Heald, Oliver

Heathcoat-Amory, David

Hendry, Charles

Higgins, Rt Hon Terence L.

Hill, James (Southampton Test)

Hogg, Rt Hon Douglas (G'tham)

Howarth, Alan (Strat'rd-on-A)

Howell, Ralph (North Norfolk)

Hughes Robert G. (Harrow W)

Hunt, Sir John (Ravensbourne)

Hunter, Andrew

Jack, Michael

Jenkin, Bernard

Jessel, Toby

Jones, Gwilym (Cardiff N)

Jones, Robert B. (W H'f'rdshire)

Knapman, Roger

Knight, Mrs Angela (Erewash)

Knight, Greg (Derby N)

Knight, Dame Jill (Bir'm E'st'n)

Knox, David

Kynoch, George (Kincardine)

Lait, Ms Jacqui

Lang, Rt Hon Ian

Legg, Barry

Leigh, Edward

Lennox-Boyd, Hon Mark

Lester, Jim (Broxtowe)

Lidington, David

Lightbown, David

Lilley, Rt Hon Peter

Lloyd, Peter (Fareham)

Lord, Michael

Luff, Peter

MacGregor, Rt Hon John

MacKay, Andrew

Maclean, David

Maitland, Lady Olga

Malone, Gerald

Mans, Keith

Marland, Paul

Marshall, John (Hendon S)

Marshall, Sir Michael (Arundel)

Martin, David (Portsmouth S)

Mellor, Rt Hon David

Merchant, Piers

Milligan, Stephen

Mitchell, Sir David (Hants NW)

Monro, Sir Hector

Moss, Malcolm

Nelson, Anthony

Neubert, Sir Michael

Newton, Rt Hon Tony

Nicholson, David (Taunton)

Norris, Steve

Ottaway, Richard

Page, Richard

Patten, Rt Hon John

Pawsey, James

Pickles, Eric

Porter, David (Waveney)

Portillo, Rt Hon Michael

Powell, William (Corby)

Redwood, John

Richards, Rod

Riddick, Graham

Robathan, Andrew

Roberts, Rt Hon Sir Wyn

Robertson, Raymond (Ab'd'n S)

Robinson, Mark (Somerton)

Rowe, Andrew (Mid Kent)

Rumbold, Rt Hon Dame Angela

Ryder, Rt Hon Richard

Sackville, Tom

Scott, Rt Hon Nicholas

Shaw, David (Dover)

Shaw, Sir Giles (Pudsey)

Shephard, Rt Hon Gillian

Shersby, Michael

Sims, Roger

Skeet, Sir Trevor

Smith, Tim (Beaconsfield)

Spencer, Sir Derek

Spicer, Sir James (W Dorset)

Spicer, Michael (S Worcs)

Spink, Dr Robert

Spring, Richard

Stanley, Rt Hon Sir John

Steen, Anthony

Stephen, Michael

Stewart, Allan

Streeter, Gary

Sweeney, Walter

Sykes, John

Tapsell, Sir Peter

Taylor, Ian (Esher)

Taylor, John M. (Solihull)

Taylor, Sir Teddy (Southend, E)

Temple-Morris, Peter

Thomason, Roy

Thompson, Sir Donald (C'er V)

Thompson, Patrick (Norwich N)

Townsend, Cyril D. (B'xl'yh'ath)

Trend, Michael

Twinn, Dr Ian

Viggers, Peter

Walden, George

Walker, Bill (N Tayside)

Wallace, James

Waller, Gary

Wardle, Charles (Bexhill)

Waterson, Nigel

Wheeler, Sir John

Whittingdale, John

Widdecombe, Ann

Wilkinson, John

Willetts, David

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