§
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—
- (a) for zero-rating or exempting any supply, acquisition or importation;
- (b) for refunding any amount of tax;
- (c) for varying any rate at which that tax is at any time chargeable; or
- (d) for relief other than relief applying to goods of whatever description or services of whatever description.—[Mr. Kenneth Clarke.]