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Amendment Of The Law

Volume 890: debated on Monday 21 April 1975

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That it is expedient to amend the Law with respect to the National Debt and the public revenue and to make further provision in connection with finance; but—

  • (a) this Resolution does not extend to the making of amendments with respect to capital transfer tax or estate duty; and
  • (b) without prejudice to any authorization by virtue of any Resolution relating to value added tax, this Resolution does not extend to the making of amendments with respect to that tax so as to provide—
  • (i) for zero-rating or exempting any supply;
  • (ii) for refunding any amount of tax;
  • (iii) for varying any rate of tax otherwise than by varying the standard rate in relation to all supplies and importations on which tax is for the time being chargeable at that rate; or
  • (iv) for any relief other than relief applicable to goods of whatever description or services of whatever description.
  • Question again proposed.