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(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 of whatever description or services of whatever description.
Madam Speaker then, pursuant to paragraph (3) of Standing Order No. 50 (Ways and Means Motions), put forthwith the Questions necessary to dispose of the further motions.
Resolved,
Resolved,
Resolved,
Motion made, and Question proposed,
The House divided: Ayes 305, Noes 40.
Tellers for the Ayes:
Tellers for the Noes:
Question accordingly agreed to.
Resolved,
That--
(1) In section 5 of the Alcoholic Liquor Duties Act 1979, for "£20.60" there shall be substituted "£19.78".
(2) This Resolution shall have effect as from 6 o'clock in the evening of 28th November 1995.
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.
That--
(1) In the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979--
(a) in Part I of the Table for "200.64", where it appears as the rate for wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent., there shall be substituted "187.24"; and (b) in Part II of that Table, for "20.60" there shall be substituted "19.78".
(2) Sub-paragraph (a) of paragraph (1) of this Resolution shall come into force on 1st January 1996 and sub-paragraph (b) shall have effect as from 6 o'clock in the evening of 28th November 1995.
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.
That provision may be made about the rate of duty on cider under section 62 of the Alcoholic Liquor Duties Act 1979.
That--
(1) In section 6(1) of the Hydrocarbon Oil Duties Act 1979, for "£0.3614" and "£0.3132" there shall be substituted "£0.3912" and "£0.3430", respectively.
(2) In section 8(3) of that Act, for "£0.3314" there shall be substituted "£0.2817".
(3) In section 11(1) of that Act, for "£0.0166" and "£0.0214" there shall be substituted "£0.0181" and "£0.0233", respectively.
(4) In section 14(1) of that Act, for "£0.0166" there shall be substituted "£0.0181".
(5) This Resolution shall have effect as from 6 o'clock in the evening of 28th November 1995.
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.
AYES
Ainsworth, Peter (East Surrey)
Aitken, Rt Hon Jonathan
Alison, Rt Hon Michael (Selby)
Allason, Rupert (Torbay)
Amess, David
Ancram, Michael
Arnold, Jacques (Gravesham)
Arnold, Sir Thomas (Hazel Grv)
Ashby, David
Atkins, Rt Hon Robert
Atkinson, David (Bour'mouth E)
Atkinson, Peter (Hexham)
Baker, Rt Hon Kenneth (Mole V)
Baker, Nicholas (North Dorset)
Baldry, Tony
Banks, Matthew (Southport)
Banks, Robert (Harrogate)
Bates, Michael
Batiste, Spencer
Bellingham, Henry
Bendall, Vivian
Beresford, Sir Paul
Biffen, Rt Hon John
Body, Sir Richard
Bonsor, Sir Nicholas
Booth, Hartley
Boswell, Tim
Bottomley, Rt Hon Virginia
Bowden, Sir Andrew
Bowis, John
Boyson, Rt Hon Sir Rhodes
Brandreth, Gyles
Brazier, Julian
Bright, Sir Graham
Brooke, Rt Hon Peter
Brown, M (Brigg & Cl'thorpes)
Browning, Mrs Angela
Bruce, Ian (Dorset)
Budgen, Nicholas
Burns, Simon
Burt, Alistair
Butcher, John
Butler, Peter
Carlisle, John (Luton North)
Carlisle, Sir Kenneth (Lincoln)
Carrington, Matthew
Carttiss, Michael
Cash, William
Channon, Rt Hon Paul
Chapman, Sir Sydney
Churchill, Mr
Clappison, James
Clark, Dr Michael (Rochford)
Clarke, Rt Hon Kenneth (Ru'clif)
Clifton-Brown, Geoffrey
Coe, Sebastian
Colvin, Michael
Congdon, David
Coombs, Anthony (Wyre For'st)
Coombs, Simon (Swindon)
Cope, Rt Hon Sir John
Cormack, Sir Patrick
Couchman, James
Cran, James
Currie, Mrs Edwina (S D'by'ire)
Curry, David (Skipton & Ripon)
Davies, Quentin (Stamford)
Davis, David (Boothferry)
Day, Stephen
Deva, Nirj Joseph
Devlin, Tim
Dicks, Terry
Dorrell, Rt Hon Stephen
Douglas-Hamilton, Lord James
Dover, Den
Duncan, Alan
Duncan-Smith, Iain
Dunn, Bob
Durant, Sir Anthony
Dykes, Hugh
Eggar, Rt Hon Tim
Elletson, Harold
Emery, Rt Hon Sir Peter
Evans, David (Welwyn Hatfield)
Evans, Jonathan (Brecon)
Evans, Nigel (Ribble Valley)
Evennett, David
Faber, David
Fabricant, Michael
Field, Barry (Isle of Wight)
Fishburn, Dudley
Forman, Nigel
Forsyth, Rt Hon Michael (Stirling)
Forth, Eric
Fowler, Rt Hon Sir Norman
Fox, Dr Liam (Woodspring)
Fox, Sir Marcus (Shipley)
Freeman, Rt Hon Roger
French, Douglas
Gale, Roger
Gallie, Phil
Garnier, Edward
Gill, Christopher
Gillan, Cheryl
Goodlad, Rt Hon Alastair
Goodson-Wickes, Dr Charles
Gorman, Mrs Teresa
Gorst, Sir John
Grant, Sir A (SW Cambs)
Greenway, Harry (Ealing N)
Greenway, John (Ryedale)
Griffiths, Peter (Portsmouth, N)
Grylls, Sir Michael
Hague, Rt Hon William
Hamilton, Sir Archibald
Hamilton, Neil (Tatton)
Hampson, Dr Keith
Hanley, Rt Hon Jeremy
Hannam, Sir John
Hargreaves, Andrew
Harris, David
Haselhurst, Sir Alan
Hawkins, Nick
Hawksley, Warren
Hayes, Jerry
Heald, Oliver
Heath, Rt Hon Sir Edward
Heathcoat-Amory, David
Hendry, Charles
Heseltine, Rt Hon Michael
Higgins, Rt Hon Sir Terence
Hill, James (Southampton Test)
Hogg, Rt Hon Douglas (G'tham)
Horam, John
Hordern, Rt Hon Sir Peter
Howard, Rt Hon Michael
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
King, Rt Hon Tom
Kirkhope, Timothy
Knapman, Roger
Knight, Mrs Angela (Erewash)
Knight, Rt Hon 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, Sir Mark
Lester, Jim (Broxtowe)
Lidington, David
Lightbown, Sir David
Lloyd, Rt Hon Sir Peter (Fareham)
Lord, Michael
Luff, Peter
Lyell, Rt Hon Sir Nicholas
MacGregor, Rt Hon John
MacKay, Andrew
Maclean, Rt Hon David
McLoughlin, Patrick
McNair-Wilson, Sir Patrick
Madel, Sir David
Maitland, Lady Olga
Major, Rt Hon John
Malone, Gerald
Mans, Keith
Marland, Paul
Marlow, Tony
Marshall, John (Hendon S)
Marshall, Sir Michael (Arundel)
Martin, David (Portsmouth S)
Mates, Michael
Mawhinney, Rt Hon Dr Brian
Mayhew, Rt Hon Sir Patrick
Mellor, Rt Hon David
Merchant, Piers
Mills, Iain
Mitchell, Andrew (Gedling)
Mitchell, Sir David (NW Hants)
Moate, Sir Roger
Monro, Rt Hon Sir Hector
Montgomery, Sir Fergus
Moss, Malcolm
Needham, Rt Hon Richard
Nelson, Anthony
Neubert, Sir Michael
Newton, Rt Hon Tony
Nicholls, Patrick
Nicholson, David (Taunton)
Norris, Steve
Onslow, Rt Hon Sir Cranley
Oppenheim, Phillip
Ottaway, Richard
Page, Richard
Paice, James
Patnick, Sir Irvine
Patten, Rt Hon John
Pattie, Rt Hon Sir Geoffrey
Pawsey, James
Peacock, Mrs Elizabeth
Pickles, Eric
Porter, Barry (Wirral S)
Porter, David (Waveney)
Powell, William (Corby)
Rathbone, Tim
Redwood, Rt Hon John
Richards, Rod
Riddick, Graham
Rifkind, Rt Hon Malcolm
Robathan, Andrew
Roberts, Rt Hon Sir Wyn
Robertson, Raymond (Ab'd'n S)
Robinson, Mark (Somerton)
Roe, Mrs Marion (Broxbourne)
Rowe, Andrew (Mid Kent)
Rumbold, Rt Hon Dame Angela
Sackville, Tom
Sainsbury, Rt Hon Sir Timothy
Scott, Rt Hon Sir Nicholas
Shaw, David (Dover)
Shaw, Sir Giles (Pudsey)
Shephard, Rt Hon Gillian
Shepherd, Colin (Hereford)
Shepherd, Richard (Aldridge)
Shersby, Sir Michael
Sims, Roger
Skeet, Sir Trevor
Smith, Tim (Beaconsfield)
Soames, Nicholas
Speed, Sir Keith
Spencer, Sir Derek
Spicer, Sir James (W Dorset)
Spicer, Michael (S Worcs)
Spink, Dr Robert
Spring, Richard
Sproat, Iain
Squire, Robin (Hornchurch)
Stanley, Rt Hon Sir John
Steen, Anthony
Stephen, Michael
Stern, Michael
Stewart, Allan
Streeter, Gary
Sumberg, David
Sweeney, Walter
Sykes, John
Tapsell, Sir Peter
Taylor, Ian (Esher)
Taylor, Rt Hon John D (Strgfd)
Taylor, John M (Solihull)
Taylor, Sir Teddy (Southend, E)
Temple-Morris, Peter
Thomason, Roy
Thompson, Sir Donald (C'er V)
Thompson, Patrick (Norwich N)
Thornton, Sir Malcolm
Thurnham, Peter
Townend, John (Bridlington)
Townsend, Cyril D (Bexl'yh'th)
Tracey, Richard
Trend, Michael
Trotter, Neville
Twinn, Dr Ian
Vaughan, Sir Gerard
Viggers, Peter
Waldegrave, Rt Hon William
Walden, George
Walker, Bill (N Tayside)
Waller, Gary
Ward, John
Wardle, Charles (Bexhill)
Waterson, Nigel
Watts, John
Wells, Bowen
Wheeler, Rt Hon Sir John
Whitney, Ray
Whittingdale, John
Widdecombe, Ann
Wiggin, Sir Jerry
Wilkinson, John
Willetts, David
Wilshire, David
Winterton, Mrs Ann (Congleton)
Wolfson, Mark
Yeo, Tim
Young, Rt Hon Sir George
Mr. Timothy Wood and
Mr. Derek Conway.
NOES
Alton, David
Ashdown, Rt Hon Paddy
Beggs, Roy
Beith, Rt Hon A J
Bruce, Malcolm (Gordon)
Campbell, Menzies (Fife NE)
Carlile, Alexander (Montgomery)
Chidgey, David
Cunningham, Roseanna
Davies, Chris (L'Boro & S'worth)
Forsythe, Clifford (S Antrim)
Foster, Don (Bath)
Harvey, Nick
Hughes, Simon (Southwark)
Johnston, Sir Russell
Jones, Ieuan Wyn (Ynys Mon)
Jones, Nigel (Cheltenham)
Kennedy, Charles (Ross,C&S)
Kirkwood, Archy
Lewis, Terry
Loyden, Eddie
Lynne, Ms Liz
McCrea, The Reverend William
Maclennan, Robert
Maddock, Diana
Michie, Mrs Ray (Argyll & Bute)
Molyneaux, Rt Hon James
Paisley, The Reverend Ian
Rendel, David
Robinson, Peter (Belfast E)
Ross, William (E Londonderry)
Salmond, Alex
Skinner, Dennis
Smyth, The Reverend Martin
Steel, Rt Hon Sir David
Taylor, Matthew (Truro)
Trimble, David
Tyler, Paul
Wallace, James
Wigley, Dafydd
Mrs. Margaret Ewing and
Mr. Elfyn Llwyd.
That provision may be made amending section 13A of the Hydrocarbon Oil Duties Act 1979.
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