S.C.B.

Amendment Paper as at
Tuesday 11th May 1999

STANDING COMMITTEE B

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New Amendments handed in are marked thus *

FINANCE BILL

(Except Clauses 2, 28 and 99)

NOTE

The Amendments have been arranged in accordance with the Order of the Committee [4th May], as follows:—

Clause 1, Clauses 3 to 9, Schedule 1, Clauses 10 to 13, Schedule 2, Clauses 14 to 27, Schedule 3, Clauses 29 to 35, Schedule 4, Clauses 36 to 48, Schedule 5, Clauses 49 and 50, Schedule 6, Clauses 51 to 65, Schedule 7, Clause 66, Schedule 8, Clause 67, Schedule 9, Clauses 68 to 70, Schedule 10, Clauses 71 to 84, Schedule 11, Clauses 85 to 97, Schedule 12, Clause 98, Clauses 100 and 101, Schedules 13 and 14, Clause 102, Schedules 15 and 16, Clause 103, Schedule 17, Clause 104, Schedule 18, Clauses 105 to 108, Schedule 19, Clauses 109 to 129, New Clauses, New Schedules, Schedule 20.

Clause No. 5 (Rates of tobacco products duty).

9]Amendment proposed, in page 2, to leave out lines 34 to 40 and insert—

'1. Cigarettes	An amount equal to 20 per cent. of the retail price plus £63.56 per thousand cigarettes.
2. Cigars	£83.22 per kilogram.
3. Hand-rolling tobacco	£84.26 per kilogram.
4. Other smoking tobacco and chewing tobacco.'.—(Mr Geoffrey Clifton-Brown.)	£39.71 per kilogram.

Question proposed, That the Amendment be made:—

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

2

Clause     5,     page     2,     line     35,     leave out '£82.59' and insert '£77.09'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

3

Clause     5,     page     2,     line     37,     leave out '£122.06' and insert '£114.79'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

4

Clause     5,     page     2,     line     38,     leave out '£87.74' and insert '£84.26'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

5

Clause     5,     page     2,     line     39,     leave out '£53.66' and insert '£50.47'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

6

Clause     5,     page     3,     line     1,     leave out from 'shall' to end of line 2 and insert 'come into force on 1st December 1999.'.

   

Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable

11

Clause     5,     page     3,     line     2,     at end insert—

    '(3) Subject to subsection (4) below, this section shall cease to have effect after 6 o'clock in the evening of 31st December 1999.

    (4) If the House of Commons before the 30th December 1999 adopts by affirmative resolution a report from Her Majesty's Treasury that details the measures the Government proposes to take to combat tobacco fraud following its current round of consultations on the recommendations published in January 1998 following Her Majesty's Customs and Excise Alcohol and Tobacco Fraud Review, subsection 3 above shall not take effect.'.

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Mr Nick St. Aubyn

46

Clause     8,     page     3,     line     25,     after 'having', insert 'an engine powered by road fuel gas or'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald
Mr Michael Jack

7

Clause     8,     page     3,     line     26,     leave out '1,100' and insert '1,400'.

   

Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable

12

Clause     8,     page     3,     line     26,     leave out '1,100' and insert '1,600'.

   

Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable

13

Clause     8,     page     3,     leave out lines 29 to 31 and insert—

    '(2A) In the case of vehicles having an engine with a cylinder capacity not exceeding 1,600 cubic centimetres, the general rate is £0 (zero).'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

8

Clause     8,     page     3,     line     30,     leave out '1,100' and insert '1,400'.

   

Mr Nick St. Aubyn

47

Clause     8,     page     3,     line     31,     after '£100.",' insert 'and in the case of a vehicle having an engine of any capacity powered by road fuel gas, the general rate is £20'.

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Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable

48

Schedule     1,     page     90,     leave out table in lines 15 to 33 and insert—

'

Revenue weight of vehicle			Rate
(1) Exceeding	(2) Not Exceeding	(3) Two axle vehicle	(4) Three axle vehicle	(5) Four or more axle vehicle
kgs	kgs	£	£	£
3,500	7,500	100	100	100
7,500	12,000	200	200	200
12,000	13,000	300	300	300
13,000	14,000	400	400	300
14,000	15,000	500	400	300
15,000	17,000	1,000	400	300
17,000	19,000	1,200	600	300
19,000	21,000	1,200	800	300
21,000	23,000	1,200	1,000	400
23,000	25,000	1,200	1,500	500
25,000	27,000	1,200	1,600	1,000
27,000	29,000	1,200	1,600	1,200
29,000	31,000	1,200	1,600	1,800
31,000	44,000	1,200	1,600	2,800     '

   

Mr Edward Davey
Mr Collin Breed
Mr John Burnett
Dr Vincent Cable

49

Schedule     1,     page     91,     leave out table in lines 4 to 22 and insert:—

Revenue weight of vehicle			Rate
(1) Exceeding	(2) Not exceeding	(3) Two axle vehicle	(4) Three axle vehicle	(5) Four or more axle vehicle
kgs	kgs	£	£	£
3,500	7,500	100	100	100
7,500	12,000	100	100	100
12,000	13,000	100	100	100
13,000	14,000	100	100	100
14,000	15,000	100	100	100
15,000	17,000	200	100	100
17,000	19,000	400	100	100
19,000	21,000	400	100	100
21,000	23,000	400	300	100
23,000	25,000	400	300	100
25,000	27,000	400	900	300
27,000	29,000	400	1,000	600
29,000	31,000	400	1,000	1,200
31,000	44,000	400	1,000	2,000'.

   

Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable

50

Schedule     1,     page     91,     leave out table in lines 26 to 49 and insert:—

'Revenue weight of tractive unit	Rate for tractive unit with two axles	Rate for tractive unit with three or more axles
(1) Exceeding	(2) Not exceeding	(3) Any no. of semi- trailer axles	(4) 2 or more semi- trailer axles	(5) 3 or more semi- trailer axles	(6) Any no. of semi- trailer axles	(7) 2 or more semi- trailer axles	(8) 3 or more semi- trailer axles
kgs	kgs	£	£	£	£	£	£
3,500	7,500	100	100	100	100	100	100
7,500	12,000	200	200	200	200	200	200
12,000	16,000	300	300	300	300	300	300
16,000	20,000	400	400	300	300	300	300
20,000	23,000	600	400	300	300	300	300
23,000	26,000	800	400	300	400	300	300
26,000	28,000	800	800	300	700	500	300
28,000	31,000	900	900	700	800	500	300
31,000	33,000	1,500	1,500	900	1,250	750	300
33,000	34,000	4,000	4,000	900	1,500	1,000	400
34,000	35,000	4,000	4,000	1,800	1,500	2,500	550
35,000	36,000	5,500	5,500	1,800	1,500	2,500	550
36,000	38,000	8,500	8,500	2,500	1,800	2,500	900
38,000	41,000	8,500	8,500	5,000	3,000	3,500	2,100
41,000	44,000	8,500	8,500	5,000	6,000	6,000	1,000'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

43

Schedule     1,     page     91,     line     48,     column     5     (Rate for tractive unit with two axles (3 or more semi-trailer axles) ), leave out '5,750' and insert '3,210'.

Prepared 11 May 1999