HC Deb 21 February 1979 vol 963 cc582-3

Order for Second Reading read.

11.28 p.m.

The Parliamentary Secretary to the Law Officers' Department (Mr. Arthur Davidson)

I beg to move, That the Bill be now read a Second time.

This is the first of seven Bills which together consolidate most of the law of Customs and Excise and which are due to have their Second Reading today. It may be convenient if, with the leave of the House, I briefly refer to all seven of these related Bills at this stage, and then perhaps I may move the rest formally.

The largest of the Bills, the Customs and Excise Management Bill, deals with the administration of the collection and management of revenues of customs and excise and with the overall administration of customs and excise.

The Customs and Excise Duties (General Reliefs) Bill consolidates enactments relating to general reliefs from customs and excise duties.

There are four Bills which deal with the individual excise duties on, respectively, alcoholic liquors, oil, petrol and similar fuels, tobacco products and lighters, and finally one Bill consolidates the so-called regulator power by which the Chancellor of the Exchequer may by order vary the rate of certain duties.

As the House will appreciate, this is a mammoth piece of consolidation. I pay tribute to the Law Commission and, in particular, to the parliamentary draftsmen who have completed it. All the Bills have been to the Joint Consolidation Committee and have received its approval. They are pure consolidation and make no change in the existing law.

Question put and agreed to.

Bill accordingly read a Second time.

Bill committed to a Committee of the whole House.—[Mr. Tinn.]

Bill immediately considered in Committee; reported, without amendment.

Motion made, and Question, That the Bill be now read the Third time, put forthwith pursuant to Standing Order No. 56 (Third Reading), and agreed to.

Bill accordingly read the Third time and passed, without amendment.