Motion made, and Question,
(1) as from 16 April 1975 the rates of the duties of customs and excise chargeable under section 2 of the Finance Act 1964 on beer by virtue of Schedule 2 to the Finance Act 1973, section 1(3) of the Finance Act 1974 or any order made before that date under section 1(4) of the Finance Act 1973 shall each be increased— (a) except as regards the increases mentioned in sub-paragraph (b) below, by £4·3200 per 36 gallons; and (b) as regards the increases in the rates of duty falling to be made, in the case of beer of an original gravity exceeding 1,030 degrees, for each additional degree, by£0·1440 per 36 gallons; (2) as respects beer on which there have been paid duties of customs or excise at the said increased rates, the rate of drawback allowable under the said section 2 by virtue of the said Schedule 2, the said section 1(3) or any such order shall each be increased by the like amount per 36 gallons,but without prejudice to the powers conferred on the Treasury by section 1 of the Finance Act 1973.
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.—[Mr. Healey.]
put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.