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Amendment Of The Law

Volume 982: debated on Tuesday 1 April 1980

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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 this Resolution does not extend to the making of—
  • (a) any amendment with respect to value added tax so as to provide—
  • (i) for zero-rating or exempting any supply;
  • (ii) for refunding any amount of tax;
  • (iii) for varying the rate of that tax otherwise than in relation to all supplies and importations; or
  • (iv) for any relief other than relief applying to goods of whatever description or services of whatever description; or
  • (b) any amendment relating to the surcharge imposed by the National Insurance Surcharge Act 1976 and applying to some only of the persons by or in respect of whom the surcharge is payable.—[Sir Geoffrey Howe.]
  • Question again proposed.