HC Deb 20 April 1970 vol 800 c170

Motion made, and Question,

That it is expedient to authorise the charge of gaming licence duty at a rate, for a licence for six months, as specified in the Table below, and to make other amendments as to the rate or incidence or time of payment of the duty.

for smoking or, though not so intended, customarily made from tobacco; and

(b)if the Commissioners of Customs and Excise by regulations prohibit the manufacture of any such substances as are referred to in paragraph (a) above except by the holder of an annual licence in that behalf, a duty of excise of £10 shall be charged on such a licence; and

(c)the Commissioners of Customs and Excise may by regulations provide for reductions in the amount of any drawback payable in respect of tobacco stalks or tobacco refuse delivered to a manufacturer of any such substances as are referred to in paragraph (a) above.—[Mr. Roy Jenkins]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to