HC Deb 02 December 1996 vol 286 c681

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 a supply, acquisition or importation;
  2. (b) for refunding an amount of tax;
  3. (c) for varying any rate at which that tax is at any time chargeable; or
  4. (d) for any relief, other than a relief which—
    1. (i) so far as it is applicable to goods, applies to goods of every description, and
    2. (ii) so far as it is applicable to services, applies to services of every description.—[Mr. Kenneth Clarke.]

Question again proposed.