HC Deb 14 April 1964 vol 693 cc274-5

Motion made, That—

  1. (a) as from 15th April 1964 the duties of excise chargeable on spirits, and the duties of customs chargeable on spirits other than perfumed Spirits, shall respectively be at the rates shown in the Table below;
  2. (b) in relation to spirits on which duty is so chargeable, section 4(1) of the Finance Act 1918 (reduction of duty for spirits used in medical preparations) shall apply so that the reduced duties are charged at the rate of 14s. 9d. pen proof gallon or, in the case of spirits within paragraph 2(b) of the said Table, at the rate of 20s. 0d. per gallon;
  3. (c) the ditties in this Resolution shall be instead of those at the rates shown in Schedule I to the Finance Act 1962 and section 2(2) of the Finance Act 1962 (references to preferential rates) shall apply accordingly;
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 1913.

In the Table above "Commonwealth" indicates goods qualifying for Commonwealth preference under section 2 of the Import Duties Act 1958, "Convention" indicates goods of Convention area origin within the meaning of the European Free Trade Association Act 1960 and "Full" indicates other goods.—[Mr. Maudling.]

The CHAIRMAN put the Question thereupon forthwith, pursuant to Standing Order No. 90 (Ways and Means Motions and Resolutions).

Question agreed to.

The CHAIRMAN then proceeded successively to put forthwith the Question on each further Motion made by a Minister of the Crown, save the last Motion.