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Special licences2. No special licence (as defined in section 21(2) of the Betting and Gaming Duties Act 1981) may be granted for any period beginning on or after 1st May 1994.
Seasonal licences
3.--(1) In Part I of Schedule 4 to that Act (exemptions), for paragraph 4 (and the cross-heading preceding it) there shall be substituted--
"Seasonal licences
4.--(1) If at any time during March of any year there has previously been granted a seasonal licence for that year authorising the provision of any number of small-prize machines on any premises and that licence has not been surrendered, it shall be treated for the purposes of this Act as authorising the provision at that time of that number of small-prize machines on the premises.
(2) Where a seasonal licence is granted for any year authorising the provision of any number of small-prize machines on any premises, and the licence is not surrendered, it shall be treated for the purposes of this Act as authorising during October of that year the provision of that number of small-prize machines on the premises. (3) Subject to sub-paragraph (4) below, in this Schedule "seasonal licence", in relation to any year, means a gaming machine licence expressed to authorise only the provision of small -prize machines on any premises for the period of six months beginning with 1st April in that year.
(4) A licence in respect of any premises is not a seasonal licence in relation to any year if any gaming machine licence has been granted in respect of those premises for any period which includes the whole or any part of the preceding winter period.
(5) If in relation to any year--
(a) a seasonal licence is granted in respect of any premises, and (
(b) another gaming machine licence is granted (whether before or after the grant of the seasonal licence or after the surrender of the seasonal licence) in respect of those premises for any period which includes the whole or any part of the following winter period (and does not include the whole or any part of the preceding winter period),
there shall (unless an amount has already become payable under this sub- paragraph in respect of the seasonal licence) be payable on the seasonal licence on the relevant date an additional amount of duty.
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(6) The additional amount is the difference between the duty payable (apart from this paragraph) on that licence at the time it was granted and the amount that would have been so payable if the licence has been granted for a period of eight months or, in a case where the seasonal licence has been surrendered before the beginning of September, seven months.(7) In sub-paragraph (5) above, the "relevant date" means-- (
(a) the date on which the seasonal licence granted, or
(b) the date on which the other licence is granted,
which ever is the later.
(8) In this paragraph "winter period" means November to February."
(2) The references in paragraph 4(4) and (5)(b) of that Schedule (as inserted by this paragraph) to a licence in respect of any premises included a reference to any special licence in respect of any machine on those premises.
(3) Section 21(3) and 23 of that Act (as inserted by paragraph 1 of this Resolution) shall have effect for the purposes of paragraph 4(6) of that Schedule (as inserted by this paragraph) in relation to gaming machine licences granted for the period of six months beginning with 1st April 1994.
(4) This paragraph of this Resolution shall have effect in relation to gaming machine licences granted for any period beginning on or after 1st April 1994.
Provisional statutory effect
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.
8. Vehicles excise duty (rates)
Resolved, That--
(1) The Vehicles (Excise) Act 1971 shall be amended as follows. (2) In section 2(1)(b), for "£35" there shall be substituted "£50".
(3) In Schedule 1, in Part I, paragraph 4(a) shall be omitted. (4) In Schedule 2--
(a) in Part I, paragraphs 3 and 5 shall be omitted; and (
(b) in the second column of the first entry in the Table set out in Part II, for "125" there shall be substituted "130".
(5) In Schedule 4, in the Table set out in paragraph 4(1), there shall be inserted at the end--
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--------------------------------------------------------------- 38,000 |44,000|- |- |- |2,730 |2,730 |1,240
(6) In Schedule 4, paragraph 6(6)(a), (c) and (d) shall be omitted.
(7) In Schedule 5, in the second column of paragraph 2 in the Table set out in Part II, for "125.00" there shall be substituted "130.00".
(8) This Resolution shall apply in relation to licences taken out after 30th November 1993.
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.
9. Vehicles excise duty (general)
Resolved,
That provision may be made about vehicles excise duty.
10. Air passenger duty
Resolved,
That provision may be made for the imposition of a duty of excise on the carriage of passengers by air from any place in the United Kingdom.
11. Value added tax (repayment supplement)
Resolved,
That section 20 of the Finance Act 1985 may be amended.
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12. Insurance premium tax
Motion made, and Question put,--
That provision may be made for charging a tax on premiums (including anything treated as a premium) received in respect of insurance contracts.
The House divided : Ayes 323, Noes 287.
Division No. 12] [10.44 pm
AYES
Ainsworth, Peter (East Surrey)
Aitken, Jonathan
Alexander, Richard
Alison, Rt Hon Michael (Selby)
Allason, Rupert (Torbay)
Amess, David
Ancram, Michael
Arnold, Jacques (Gravesham)
Arnold, Sir Thomas (Hazel Grv)
Ashby, David
Aspinwall, Jack
Atkins, Robert
Atkinson, David (Bour'mouth E)
Atkinson, Peter (Hexham)
Baker, Nicholas (Dorset North)
Baldry, Tony
Banks, Matthew (Southport)
Banks, Robert (Harrogate)
Bates, Michael
Batiste, Spencer
Bellingham, Henry
Bendall, Vivian
Beresford, Sir Paul
Biffen, Rt Hon John
Blackburn, Dr John G.
Bonsor, Sir Nicholas
Booth, Hartley
Boswell, Tim
Bottomley, Peter (Eltham)
Bottomley, Rt Hon Virginia
Bowden, Andrew
Bowis, John
Column 255
Boyson, Rt Hon Sir RhodesBrandreth, Gyles
Brazier, Julian
Bright, Graham
Brooke, Rt Hon Peter
Brown, M. (Brigg & Cl'thorpes)
Browning, Mrs. Angela
Bruce, Ian (S Dorset)
Budgen, Nicholas
Burns, Simon
Burt, Alistair
Butcher, John
Butler, Peter
Butterfill, John
Carlisle, John (Luton North)
Carlisle, Kenneth (Lincoln)
Carrington, Matthew
Carttiss, Michael
Cash, William
Channon, Rt Hon Paul
Chapman, Sydney
Churchill, Mr
Clappison, James
Clark, Dr Michael (Rochford)
Clarke, Rt Hon Kenneth (Ruclif)
Clifton-Brown, Geoffrey
Coe, Sebastian
Colvin, Michael
Congdon, David
Conway, Derek
Coombs, Anthony (Wyre For'st)
Coombs, Simon (Swindon)
Cope, Rt Hon Sir John
Cormack, Patrick
Couchman, James
Cran, James
Currie, Mrs Edwina (S D'by'ire)
Curry, David (Skipton & Ripon)
Davis, David (Boothferry)
Day, Stephen
Deva, Nirj Joseph
Devlin, Tim
Dickens, Geoffrey
Dicks, Terry
Dorrell, Stephen
Douglas-Hamilton, Lord James
Dover, Den
Duncan, Alan
Duncan-Smith, Iain
Dunn, Bob
Durant, Sir Anthony
Dykes, Hugh
Eggar, Tim
Elletson, Harold
Emery, Rt Hon Sir Peter
Evans, David (Welwyn Hatfield)
Evans, Jonathan (Brecon)
Evans, Nigel (Ribble Valley)
Evans, Roger (Monmouth)
Evennett, David
Faber, David
Fabricant, Michael
Fairbairn, Sir Nicholas
Fenner, Dame Peggy
Field, Barry (Isle of Wight)
Fishburn, Dudley
Forman, Nigel
Forsyth, Michael (Stirling)
Forth, Eric
Fowler, Rt Hon Sir Norman
Fox, Dr Liam (Woodspring)
Fox, Sir Marcus (Shipley)
Freeman, Rt Hon Roger
French, Douglas
Fry, Peter
Gale, Roger
Gallie, Phil
Gardiner, Sir George
Garel-Jones, Rt Hon Tristan
Garnier, Edward
Gill, Christopher
Gillan, Cheryl
Goodlad, Rt Hon Alastair
Goodson-Wickes, Dr Charles
Gorman, Mrs Teresa
Gorst, John
Grant, Sir A. (Cambs SW)
Greenway, Harry (Ealing N)
Greenway, John (Ryedale)
Griffiths, Peter (Portsmouth, N)
Grylls, Sir Michael
Gummer, Rt Hon John Selwyn
Hague, William
Hamilton, Rt Hon Archie (Epsom)
Hamilton, Neil (Tatton)
Hampson, Dr Keith
Hanley, Jeremy
Hannam, Sir John
Hargreaves, Andrew
Harris, David
Haselhurst, Alan
Hawkins, Nick
Hawksley, Warren
Hayes, Jerry
Heald, Oliver
Heathcoat-Amory, David
Hendry, Charles
Heseltine, Rt Hon Michael
Hicks, Robert
Higgins, Rt Hon Sir Terence L.
Hill, James (Southampton Test)
Hogg, Rt Hon Douglas (G'tham)
Horam, John
Hordern, Rt Hon Sir Peter
Howard, Rt Hon Michael
Howarth, Alan (Strat'rd-on-A)
Howell, Rt Hon David (G'dford)
Howell, Sir Ralph (N Norfolk)
Hughes Robert G. (Harrow W)
Hunt, Rt Hon David (Wirral W)
Hunt, Sir John (Ravensbourne)
Hunter, Andrew
Hurd, Rt Hon Douglas
Jack, Michael
Jackson, Robert (Wantage)
Jenkin, Bernard
Jessel, Toby
Johnson Smith, Sir Geoffrey
Jones, Gwilym (Cardiff N)
Jones, Robert B. (W Hertfdshr)
Jopling, Rt Hon Michael
Kellett-Bowman, Dame Elaine
Key, Robert
Kilfedder, Sir James
King, Rt Hon Tom
Kirkhope, Timothy
Knapman, Roger
Knight, Mrs Angela (Erewash)
Knight, Greg (Derby N)
Knight, Dame Jill (Bir'm E'st'n)
Knox, Sir David
Kynoch, George (Kincardine)
Lait, Mrs Jacqui
Lamont, Rt Hon Norman
Lang, Rt Hon Ian
Lawrence, Sir Ivan
Legg, Barry
Leigh, Edward
Lennox-Boyd, Mark
Lester, Jim (Broxtowe)
Lidington, David
Lightbown, David
Lilley, Rt Hon Peter
Lloyd, Peter (Fareham)
Lord, Michael
Luff, Peter
Lyell, Rt Hon Sir Nicholas
MacGregor, Rt Hon John
MacKay, Andrew
Maclean, David
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