HC Deb 11 April 1967 vol 744 cc1011-2

Motion made,

1. That as from 12th April 1967 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

TABLE: SPIRITS OTHER THAN IMPORTED PERFUMED SPIRITS (RATES OF CUSTOMS AND EXCISE DUTIES)
Customs rates.
Description of Spirits Excise rate Full Commonwealth Convention
£ s. d. £ s. d. £ s. d. £ s. d.
1. British spirits (per proof gallon) 16 1 3 — — —
2.Imported spirits other than perfumed—
(a) not comprised below in this paragraph (per proof gallon) — 16 3 9 16 1 3 16 1 3
(b) liqueurs, cordials, mixtures and other preparations in bottle, entered in such manner as to indicate that the strength is not to be tested (per gallon) — 21 17 0 21 13 6 21 13 6
each of the above rates of duty being, in the case of spirits not warehoused or warehoused for less than 3 years, increased by Is. 6d. per proof gallon or, for spirits within paragraph 2(b) of this table, by 2s. 0d. per gallon.

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 there-upon forthwith, pursuant to Standing

respectively be at the rates shown in the Table below instead of the rates shown in Table 1 of Schedule 1 to that Act as 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:

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.