§ Motion made, and the Question proposed,
§ 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 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 in a case where the amount has been paid by reason of a mistake;
- (c) for varying the rate of that tax otherwise than in relation to all supplies and importations; or
- (d) for relief other than relief applying to goods of whatever description or services of whatever description—[Mr. Lawson.]
§ Question again proposed.