HC Deb 11 April 1967 vol 744 c1016

Motion made, and Question,

4. That, as from 12th April 1967, the duties of excise chargeable under section 3 of the Finance Act 1964 on British wine shall be at the rates shown in the table below instead of at the rates shown in the Table in Schedule 4 to that Act substituted by section 1(1) of the Finance Act 1965.

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:

(b) a licence to brew beer for sale granted under section 125 of that Act;

(c) a licence to add solutions to beer granted under section 126 of that Act;

(d) a licence to manufacture tobacco granted under section 175 of that Act,

the duty of excise charged, instead of being calculated in accordance with Schedule 1, 2. 3, or 5, as the case may be, to that Act, shall be fifteen pounds fifteen shillings, and section 168 of that Act (which provides for a reduced duty on certain part-year licences) shall apply to the licence as it applies to any licence such as is mentioned in that section.

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.—[Mr. Callaghan.]

put and agreed to.