HC Deb 05 April 1971 vol 815 c43
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; but—
(1) this resolution shall not authorise the making of amendments of the enactments relating to purchase tax, other than amendments about the remission of tax on exported vehicles, and 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; and
(2) neither this resolution nor any resolution relating to selective employment tax shall authorise the making of 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, or at establishments in, part only of Great Britain; or
- (ii) extends to employers in, or at establishments 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 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.
Question again proposed.