HC Deb 06 April 1965 vol 710 cc296-7

Motion made, 1. That as from 7th April, 1965 the duties of excise chargeable under section 1 of the Finance Act 1964 on spirits, and the duties of customs chargeable under that section on spirits other than perfumed spirits, shall respectively be at the rates shown in the Table below instead of the rates shown in Table 1 of Schedule 1 to that Act. 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. Callaghan.]

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.

TABLE: BEER (RATES OF CUSTOMS AND EXCISE DUTIES AND DRAWBACKS)
Excise rates (per 36 gallons) Customs rates (per 36 gallons)
Full Commonwealth Convention
£ s. d. £ s. d. £ s. d. £ s. d.
1.Duty … … 8 11 0 9 11 2 8 11 2 8 11 2
2.Drawback … … 8 11 2 9 11 2 8 11 2 8 11 2
each of the above rates of duty and drawback being, in the case of beer of an original gravity exceeding 1030 degrees, increased by 7s. 3½d. for each additional degree.

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