Motion made, and Question,

That the following provisions shall have effect as from 6 o'clock in the evening of 29th March 1977—

(1) In section 11 of the Finance (No. 2) Act 1975 (excise duty on hydrocarbon oil etc.) for the words '£0·3000 a gallon' there shall be substituted the words £0·3500 a gallon'.

(2) In section 9 of the Hydrocarbon Oil (Customs & Excise) Act 1971 (rebate on heavy oil) for the words 'at a rate of 1p a gallon less than the rate at which the duty is for the time being chargeable' there shall be substituted the words 'at a rate—

(a) in the case of kerosene other than aviation turbine fuel, of 1p a gallon less than the rate at which the duty is for the time being chargeable;

(b) in the case of aviation turbine fuel and heavy oil other than kerosene, of 2½ p a gallon less than the rate at which the duty is for the time being chargeable."

(3) The provisions of the said section 9 as amended by paragraph (2) above shall become subsection (1) of that section and after those provisions there shall be added—

'(2) In this section—

"aviation turbine fuel" means kerosene which is intended to be used as fuel for aircraft engines and is allowed to be delivered for that purpose without being marked in accordance with the regulations made for the purposes of this section;

"kerosene" means heavy oil of which more than 50 per cent. by volume distils at a temperature not exceeding 240°C.'

(4) In section 12(1) of the said Act of 1971 (rebate on light oil for use as furnace fuel at a rate of 1p a gallon less than the rate at which the duty is charged) for '1p' there shall be substituted '2½ p'.

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. Henley.]

put forthwith pursuant to Standing Order No. 94 ( Ways and Means motions):—

The House divided: Ayes 290, Noes 281.

Question accordingly agreed to.