Scottish Affairs - First Report

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Here you can browse the report together with the Proceedings of the Committee. The published report was ordered by the House of Commons to be printed 14 November 2001.

CONTENTS

Terms of Reference

LIST OF WITNESSES

LIST OF MEMORANDA INCLUDED IN THE MINUTES OF EVIDENCE

LIST OF APPENDICES TO THE MINUTES OF EVIDENCE

REPORT

1.  INTRODUCTION
Economic change in the drinks industry

Taxes and Regulation

Policy Support

Health issues

2.  THE SPIRITS INDUSTRY

Economic Impact

Consolidation of production

Branding

Ownership

Problems facing smaller companies

Corporate responsibility

3.  THE BEER INDUSTRY

Interbrew

4.  EXCISE DUTIES

Taxation abroad

Tax efficiency

5.  EU MINIMUM RATES

6.  CROSS-CHANNEL SHOPPING AND SMUGGLING

Cross-border shopping

Smuggling

Fraud

Due diligence

7.  EXPORT REFUNDS

8.  TRADE BARRIERS

9.  THE SOFT DRINKS INDUSTRY

10.  THE BOTTLED WATER INDUSTRY

11.  THE DRINKS INDUSTRY IN SCOTLAND: RECENT REGULATORY REQUIREMENTS

Climate Change Levy

Water Framework Directive

Control of Major Accident Hazard (COMAH) Regulations

12.  POLICY SUPPORT, IMAGE AND TOURISM

13.  HEALTH ISSUES

Alcohol

Soft drinks

14.  SUMMARY OF CONCLUSIONS AND RECOMMENDATIONS

PROCEEDINGS OF THE COMMITTEE RELATING TO THE REPORT




MINUTES OF EVIDENCE

Wednesday 8 November 2000 - (973-i (session 1999-2000))
Wednesday 15 November 2000 - (973-ii (session 1999-2000))
Wednesday 10 January 2001 - (114-i (session 2000-01))
Wednesday 17 January 2001 - (114-ii (session 2000-01))
Wednesday 31 January 2001 - (114-iii (session 2000-01))
Wednesday 28 February 2001 - (114-iv (session 2000-01))
Wednesday 31 October 2001 - (324-i and ii (session 2001-02))

APPENDICES TO THE MINUTES OF EVIDENCE

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Prepared 28 November 2001