§ 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, without prejudice to any authorisation by virtue of any other Resolution, this Resolution does not extend to the making of—
- (a) any amendment with respect to value added tax so as to provide—
- (i) for zero-rating or exempting any supply
- (ii) for refunding any amount of tax;
- (iii) for reducing the rate at which tax is for the time being chargeable on any supply or importation otherwise than by reducing that rate in relation to all supplies and importations on which tax is for the time being chargeable at that rate; or
- (iv) for any relief other than relief applicable to goods of whatever description or services of whatever description; or
- (b) any amendment relating to the surcharge imposed by the National Insurance Surcharge Act 1976 and applying to some only of the persons by or in respect of whom the surcharge is payable.—[Sir Geoffrey Howe.]
§ Question again proposed.