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| | Schedule 4, page 133, line 44, at end insert— |
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| | | ‘2A(1) | Section 18 (transfers between spouses) is amended as follows. |
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| | | (2) | After subsection (4) insert— |
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| | | “(5) | Subsection (2) shall cease to have effect from 6 April 2008.”’. |
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| | Schedule 4, page 135, line 39, at end insert— |
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| | | ‘(3A) | The amendment made by paragraph 6 has effect in relation to incorrect accounts, |
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| | | information or documents delivered on or after the day on which this Act is |
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| | Schedule 4, page 136, line 36, at end insert— |
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| | | ‘(6) | Where the deceased person died before 13 March 1975, section 8A applies as |
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| | | if any property then left to the survivor was not charged to estate duty, whether |
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| | Clause 9, page 4, line 39, at end insert— |
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| | | ‘(5A) | Within six months of the commencement of this section, the Chancellor of the |
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| | | Exchequer must lay before the House of Commons a statement setting out the |
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| | | purpose of alcoholic liquor duty, and must seek the approval of the House of |
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| | | Commons, by resolution, for such a statement.’. |
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| | Clause 9, page 4, line 41, at end add— |
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| | | ‘(7) | No further amendment may be made to section 5 of ALDA 1979 within three |
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| | | years of the commencement of this section, unless the condition set out in |
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| | | subsection (8) has been satisfied. |
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| | | (8) | The condition referred to in subsection (7) is that the Chancellor of the Exchequer |
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| | | shall have compiled and laid before the House of Commons a report containing |
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| | | an assessment of the impact of the increases in alcohol liquor duty on— |
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| | | (a) | the competitiveness of licensed premises, and |
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| | | (b) | the level of employment in alcohol-related industry, |
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| | | | and the House of Commons shall, by resolution, have approved that report.’. |
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| | Clause 9, page 4, line 41, at end insert— |
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| | | ‘(7) | The Treasury must, not later than Budget Day 2009, lay before the House its |
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| | | assessment of the impact of the amendments made by this section on |
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| | | consumption rates of alcoholic liquor (as defined in section 1 of ALDA 1979).’. |
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| | Clause 9, page 4, line 41, at end add— |
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| | | ‘(7) | The Treasury will, prior to the 2008 Pre-Budget statement— |
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| | | (a) | publish an assessment of the level of revenue yield anticipated from |
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| | | alcohol liquor duty based on it being levied on the rates of duty in this |
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| | | (b) | publish an assessment of the level of alcohol liquor duty required to be |
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| | | levied on each type of drink on an equitable basis based on the alcohol |
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| | | content to generate the same level of revenue yield.’. |
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| | Clause 9, page 4, line 41, at end insert— |
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| | | ‘(7) | The Treasury must, not later than the date of the Budget 2009, lay before the |
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| | | House revenue-neutral proposals for— |
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| | | (a) | decreased rates of duty on beer of a strength not exceeding 2.5 per cent. |
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| | | and cider of strength not exceeding 3.0 per cent.; |
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| | | (b) | increased rates of duty on beer of a strength exceeding 5.9 per cent. and |
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| | | cider of a strength exceeding 5.5 per cent.; and |
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| | | (c) | a new category of duty on “ready-to-drinks”, at a rate higher than the duty |
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| | | (8) | For the purposes of subsection (7), not later than the date of the Budget 2009, the |
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| | | Treasury must make regulations setting out the definition of “ready-to-drinks”. |
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| | | (9) | Regulations under this section are to be made by statutory instrument. |
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| | | (10) | A statutory instrument containing the first regulations under this section may not |
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| | | be made unless a draft of the regulations has been laid before, and approved by a |
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| | | resolution of, the House of Commons.’. |
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| | | Clause Agreed to on division. |
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| | [Adjourned till Thursday at 9.00 a.m. |
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