§ 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, so, however, that this Resolution shall not extend to making—
§ (1) amendments of the enactments relating to purchase tax so as to give relief from tax, other than amendments making the same provision for chargeable goods of whatever description, or for all goods to which any of the several rates of tax at present applies—
§ (2) amendments of the enactments relating to selective employment tax so as to give relief from tax—
- (a) by way of exemption from, or a reduction in the rate of, tax except in respect of all persons of the same descriptions relevant for determining the rate of the employer's flat-rate contribution with which the tax is combined, whether that contribution is under the National Insurance Acts or under the corresponding enactments in Northern Ireland; or
- (b) by way of providing for payments to employers of an amount equal to the whole or a specified part of the tax paid if the proposed provision—
- (i) is in respect of employers in part only of Great Britain, unless it is in respect of all employers not already entitled to such payments in a part of Great Britain which is included in the areas specified as development areas under section 15(2) of the Industrial Development Act 1966; or
- (ii) extends to employers in Northern Ireland; or
- (iii) is in respect of all persons in any particular description of employment in all parts of Great Britain, and relief in respect of the whole of the tax paid could be given in respect of that description of employment by an order under
307 section 9(1)(a) of the Selective Employment Payments Act 1966 adding that description of employment to the employments to which section 1 or 2 of that Act applies; or
- (c) by adding or removing any employer to or from the employers to whom section 3 of that Act applies; or
- (d) by amending the provisions of Schedule 1 or Schedule 2 to that Act;
§ Resolution read a Second time.
§ Question, That this House doth agree with the Committee in the said Resolution, put forthwith, pursuant to Standing Order No. 90 (Ways and Means Motions and Resolutions), and agreed to.
§ Bill ordered to be brought in upon the said Resolution and upon the other Resolutions reported from the Committee of Ways and Means and agreed to this day, and upon the Resolution of the House yesterday relating to Finance [Money], by the Chairman of Ways and Means, the Chancellor of the Exchequer, Mr. Diamond, and Mr. MacDermot.