HC Deb 21 March 1991 vol 188 c488

Motion made, and 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—

  1. (a) for zero-rating or exempting any supply;
  2. (b) for refunding any amount of tax, otherwise than by virtue of goods or services supplied to one person being treated for the purposes of section 14(3) of the Value Added Tax Act 1983 as supplied to another person;
  3. (c) for varying the rate of that tax otherwise than in relation to all supplies and importations; or
  4. (d) for relief other than relief applying to goods of whatever description or services of whatever description.—[Mr. Norman Lamont]

Question again proposed.