Motion made, and Question proposed.
That it is expedient to amend the law with respect to the National Debt and public revenue and to make further provision in connection with finance; but this Resolution does not extend to the making of any amendment with respect to value added tax so as to provide—
- (a) for zero-rating or exempting any supply;
- (b) for refunding any amount of tax, otherwise than by a provision relating to the insolvency of a person to whom goods or services have been supplied;
- (c) for varying the rate of that tax otherwise than in relation to all supplies and importance; or
- (d) for any relief other than relief applying to goods of whatever description or services of whatever description.—[Mr. Lawson.]