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Volume 458: debated on Thursday 22 March 2007

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 any amendment with respect to value added tax so as to provide—

(a) for zero-rating or exempting any supply, acquisition or importation otherwise than by—

(i) zero-rating or exempting supplies of goods which are, or are to be, subjected to a fiscal or other warehousing regime; or

(ii) zero-rating or exempting supplies of services on or in relation to such goods;

(b) for refunding any amount of tax otherwise than to persons constructing or converting buildings in cases where the construction or conversion is not in the course or furtherance of a business;

(c) for varying any rate at which that tax is at any time chargeable; or

(d) for relief other than relief applying to goods or whatever description or services of whatever description—[Mr. Gordon Brown.]

Question again proposed.