HC Deb 01 April 1974 vol 871 cc1011-2
1011
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Motion made, and Question,
That, as from 27th March 1974:
- (1) the rate of the duty of excise chargeable under section 1 of the Finance Act 1964 on British spirits by virtue of Schedule 1 to the Finance Act 1973 shall be increased by £.1.5600 per proof gallon;
- (2) the rates of the duties of customs chargeable under the said section 1 on imported spirits other than perfumed spirits by virtue of Schedule 1 to the Finance Act 1973 or any order made before that date under section 1(4) of the Finance Act 1973 shall each be increased—
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- (a) in the case of spirits not comprised in sub-paragraph (b) below, by £l.5600 per proof gallon; and
- (b) in the case of liqueurs, cordials, mixtures and other preparations in bottle, entered in such manner as to indicate that the strength is not to be tested, by £2.1000 per liquid gallon,
but without prejudice to the powers conferred on the Treasury by section 1 of the Finance Act 1973.
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 1968.—[Mr. Healey.]
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put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.