§ Resolved,
§ That—
§ (1) Section 13 of the Hydrocarbon Oil Duties Act 1979 shall be amended as follows.
§ (2) In subsection (1)—
- (a) for "or, as the case may be, his becoming so liable" there shall be substituted "or his becoming so liable (or, where his conduct includes both, each of them)", and
- (b) the words from "; and the Commissioners" to the end shall be omitted.
§
(3) After subsection (I) there shall be inserted—
(1A) Where oil is used, or is taken into a road vehicle, in contravention of section 12(2) above, the Commissioners may—
| "TABLE | |
| 1. Cigarettes | An amount equal to 22 per cent. of the retail price plus £90.43 per thousand cigarettes. |
| 2. Cigars | £132.33 per kilogram. |
| 3. Hand-rolling tobacco | £95.12 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £58.17 per kilogram.". |
§ (2) This Resolution shall have effect as from 6 o'clock in the evening of 21st March 2000.
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968;
§ The House divided: Ayes 364, Noes 7.
| Division No. 122] | [10.27 pm |
| AYES | |
| Abbott, Ms Diane | Ballard, Jackie |
| Ainger, Nick | Banks, Tony |
| Ainsworth, Robert (Cov'try NE) | Barnes, Harry |
| Alexander, Douglas | Barron, Kevin |
| Allan, Richard | Battle, John |
| Anderson, Donald (Swansea E) | Bayley, Hugh |
| Anderson, Janet (Rossendale) | Beard, Nigel |
| Ashdown, Rt Hon Paddy | Begg, Miss Anne |
| Ashton, Joe | Berth, Rt Hon A J |
| Atherton, Ms Candy | Bell, Stuart (Middlesbrough) |
| Atkins, Charlotte | Benn, Hilary (Leeds C) |
| Austin, John | Benn, Rt Hon Tony (Chesterfield) |
| Baker, Norman | Bennett, Andrew F |
| Benton, Joe | Burstow, Paul |
| Berry, Roger | Butler, Mrs Christine |
| Betts, Clive | Byers, Rt Hon Stephen |
| Blackman, Liz | Cable, Dr Vincent |
| Blair, Rt Hon Tony | Campbell, Mrs Anne (C'bridge) |
| Blears, Ms Hazel | Campbell, Rt Hon Menzies (NE Fife) |
| Blizzard, Bob | |
| Blunkett, Rt Hon David | Campbell-Savours, Dale |
| Boateng, Rt Hon Paul | Cann, Jamie |
| Borrow, David | Casale, Roger |
| Bradley, Keith (Withington) | Cawsey, Ian |
| Bradley, Peter (The Wrekin) | Chaytor, David |
| Bradshaw, Ben | Chidgey, David |
| Brake, Tom | Clapham, Michael |
| Brand, Dr Peter | Clark, Dr Lynda (Edinburgh Pentlands) |
| Breed, Colin | |
| Brinton, Mrs Helen | Clark, Paul (Gillingham) |
| Brown, Rt Hon Gordon (Dunfermline E) | Clarke, Charles (Norwich S) |
| Clarke, Eric (Midlothian) | |
| Brown, Rt Hon Nick (Newcastle E) | Clarke, Rt Hon Tom (Coatbridge) |
| Brown, Russell (Dumfries) | Clarke, Tony (Northampton S) |
| Browne, Desmond | Clelland, David |
| Bruce, Malcolm (Gordon) | Clwyd, Ann |
| Buck, Ms Karen | Coaker, Vernon |
| Burden, Richard | Coffey, Ms Ann |
| Burgon, Colin | Cohen, Harry |
| Burnett, John | Coleman, Iain |
| Colman, Tony | Heal, Mrs Sylvia |
| Cook, Rt Hon Robin (Livingston) | Healey, John |
| Cooper, Yvette | Heath, David (Somerton & Frome) |
| Corbett, Robin | Henderson, Doug (Newcastle N) |
| Corbyn, Jeremy | Henderson, Ivan (Harwich) |
| Corston, Jean | Heppell, John |
| Cotter, Brian | Hesford, Stephen |
| Cousins, Jim | Hewitt, Ms Patricia |
| Cranston, Ross | Hill, Keith |
| Crausby, David | Hinchliffe, David |
| Cryer, Mrs Ann (Keighley) | Hodge, Ms Margaret |
| Cryer, John (Hornchurch) | Hoey, Kate |
| Cunningham, Rt Hon Dr Jack (Copeland) | Home Robertson, John |
| Hood, Jimmy | |
| Cunningham, Jim (Cov'try S) | Hoon, Rt Hon Geoffrey |
| Cunningham, Ms Roseanna (Perth) | Hope, Phil |
| Hopkins, Kelvin | |
| Curtis-Thomas, Mrs Claire | Howarth, Alan (Newport E) |
| Dalyell, Tam | Howells, Dr Kim |
| Darling, Rt Hon Alistair | Hughes, Ms Beverley (Stretford) |
| Darvill, Keith | Hughes, Kevin (Doncaster N) |
| Davey, Edward (Kingston) | Hughes, Simon (Southwark N) |
| Davies, Rt Hon Denzil (Llanelli) | Humble, Mrs Joan |
| Davies, Geraint (Croydon C) | Hurst, Alan |
| Dean, Mrs Janet | Hutton, John |
| Denham, John | Iddon, Dr Brian |
| Dismore, Andrew | Illsley, Eric |
| Dobbin, Jim | Jackson, Ms Glenda (Hampstead) |
| Donohoe, Brian H | Jackson, Helen (Hillsborough) |
| Doran, Frank | Jenkins, Brian |
| Dowd, Jim | Johnson, Alan (Hull W & Hessle) |
| Drew, David | Johnson, Miss Melanie (Welwyn Hatfield) |
| Dunwoody, Mrs Gwyneth | |
| Eagle, Angela (Wallasey) | Jones, Rt Hon Barry (Alyn) |
| Eagle, Maria (L'pool Garston) | Jones, Helen (Warrington N) |
| Edwards, Huw | Jones, Ieuan Wyn (Ynys Môn) |
| Efford, Clive | Jones, Ms Jenny (Wolverh'ton SW) |
| Ellman, Mrs Louise | |
| Ennis, Jeff | Jones, Dr Lynne (Selly Oak) |
| Etherington, Bill | Jowell, Rt Hon Ms Tessa |
| Ewing, Mrs Margaret | Keeble, Ms Sally |
| Field, Rt Hon Frank | Keetch, Paul |
| Fisher, Mark | Kemp, Fraser |
| Fitzsimons, Lorna | Kennedy, Jane (Wavertree) |
| Flint, Caroline | Khabra, Piara S |
| Flynn, Paul | Kidney, David |
| Follett, Barbara | Kilfoyle, Peter |
| Foster, Rt Hon Derek | King, Andy (Rugby & Kenilworth) |
| Foster, Don (Bath) | King, Ms Oona (Bethnal Green) |
| Foster, Michael Jabez (Hastings) | Kirkwood, Archy |
| Foster, Michael J (Worcester) | Ladyman, Dr Stephen |
| Fyfe, Maria | Lepper, David |
| Galloway, George | Leslie, Christopher |
| Gapes, Mike | Levitt, Tom |
| Gardiner, Barry | Lewis, Ivan (Bury S) |
| George, Andrew (St Ives) | Lewis, Terry (Worsley) |
| George, Bruce (Walsall S) | Liddell, Rt Hon Mrs Helen |
| Gerrard, Neil | Linton, Martin |
| Gibson, Dr Ian | Livsey, Richard |
| Gilroy, Mrs Linda | Lloyd, Tony (Manchester C) |
| Godman, Dr Norman A | Llwyd, Elfyn |
| Godsiff, Roger | Lock, David |
| Goggins, Paul | Love, Andrew |
| Gordon, Mrs Eileen | McAvoy, Thomas |
| Gorrie, Donald | McCabe, Steve |
| Griffiths, Jane (Reading E) | McCafferty, Ms Chris |
| Griffiths, Nigel (Edinburgh S) | McCartney, Rt Hon Ian (Makerfield) |
| Grocott, Bruce | |
| Grogan, John | McDonagh, Siobhain |
| Gunnell, John | Macdonald, Calum |
| Hall, Mike (Weaver Vale) | McDonnell, John |
| Hall, Patrick (Bedford) | McIsaac, Shona |
| Hancock, Mike | McKenna, Mrs Rosemary |
| Hanson, David | Mackinlay, Andrew |
| Harman, Rt Hon Ms Harriet | Maclennan, Rt Hon Robert |
| Harris, Dr Evan | McNamara, Kevin |
| McNulty, Tony | Salter, Martin |
| MacShane, Denis | Sanders, Adrian |
| Mactaggart, Fiona | Sarwar, Mohammad |
| McWalter, Tony | Savidge, Malcolm |
| Mahon, Mrs Alice | Sawford, Phil |
| Marsden, Gordon (Blackpool S) | Sedgemore, Brian |
| Marshall, David (Shettleston) | Sheerman, Barry |
| Marshall, Jim (Leicester S) | Simpson, Alan (Nottingham S) |
| Martlew, Eric | Singh, Marsha |
| Skinner, Dennis | |
| Meacher, Rt Hon Michael | Smith, Rt Hon Andrew (Oxford E) |
| Meale, Alan | Smith, Angela (Basildon) |
| Merron, Gillian | Smith, Rt Hon Chris (Islington S) |
| Michie, Bill (Shef'ld Heeley) | Smith, Miss Geraldine (Morecambe & Lunesdale) |
| Michie, Mrs Ray (Argyll & Bute) | |
| Milburn, Rt Hon Alan | Smith, John (Glamorgan) |
| Miller, Andrew | Smith, Llew (Blaenau Gwent) |
| Mitchell, Austin | Smith, Sir Robert (W Ab'd'ns) |
| Moffatt, Laura | Snape, Peter |
| Moonie, Dr Lewis | Soley, Clive |
| Moore, Michael | Southworth, Ms Helen |
| Morgan, Alasdair (Galloway) | Spellar, John |
| Morley, Elliot | Starkey, Dr Phyllis |
| Steinberg, Gerry | |
| Morris, Rt Hon Ms Estelle (B'ham Yardley) | Stevenson, George |
| Stewart, David (Inverness E) | |
| Morris, Rt Hon Sir John (Aberavon) | Stewart, Ian (Eccles) |
| Stinchcombe, Paul | |
| Mountford, Kali | Stoate, Dr Howard |
| Mullin, Chris | Strang, Rt Hon Dr Gavin |
| Naysmith, Dr Doug | Stringer, Graham |
| Norris, Dan | Stuart, Ms Gisela |
| Oaten, Mark | Stunell, Andrew |
| O'Brien, Mike (N Warks) | Sutcliffe, Gerry |
| O'Hara, Eddie | Swinney, John |
| O'Neill, Martin | Taylor, Rt Hon Mrs Ann (Dewsbury) |
| Palmer, Dr Nick | |
| Pearson, Ian | Taylor, Ms Dari (Stockton S) |
| Pendry, Tom | Taylor, David (NW Leics) |
| Perham, Ms Linda | Taylor, Matthew (Truro) |
| Pickthall, Colin | Temple-Morris, Peter |
| Plaskitt, James | Thomas, Gareth (Clwyd W) |
| Pollard, Kerry | Thomas, Gareth R (Harrow W) |
| Pond, Chris | Thomas, Simon (Ceredigion) |
| Pope, Greg | Timms, Stephen |
| Powell, Sir Raymond | Tipping, Paddy |
| Todd, Mark | |
| Prentice, Ms Bridget (Lewisham E) | Tonge, Dr Jenny |
| Prentice, Gordon (Pendle) | Touhig, Don |
| Prescott, Rt Hon John | Trickett, Jon |
| Primarolo, Dawn | Turner, Dennis (Wolverh'ton SE) |
| Prosser, Gwyn | Turner, Dr Desmond (Kemptown) |
| Purchase, Ken | Turner, Dr George (NW Norfolk) |
| Quinn, Lawrie | Turner, Neil (Wigan) |
| Radice, Rt Hon Giles | Twigg, Derek (Halton) |
| Rammell, Bill | Tyler, Paul |
| Raynsford, Nick | Tynan, Bill |
| Reed, Andrew (Loughborough) | Vis, Dr Rudi |
| Reid, Rt Hon Dr John (Hamilton N) | Wallace, James |
| Rendel, David | Walley, Ms Joan |
| Robinson, Geoffrey (Cov'try NW) | Watts, David Webb Steve |
| Rooker, Rt Hon Jeff | White, Brian |
| Rooney, Terry | Whitehead, Dr Alan |
| Ross, Ernie (Dundee W) | Wicks, Malcolm |
| Rowlands, Ted | Wigley, Rt Hon Dafydd |
| Roy, Frank | Williams, Rt Hon Alan (Swansea W) |
| Ruddock, Joan | |
| Russell, Bob (Colchester) | Williams, Alan W (E Carmarthen) |
| Ryan, Ms Joan | Williams, Mrs Betty (Conwy) |
| Salmond, Alex | Willis, Phil |
| Winnick, David | Wright, Anthony D (Gt Yarmouth) |
| Winterton, Ms Rosie (Doncaster C) | |
| Wood, Mike | |
| Woodward, Shaun | Tellers for the Ayes: |
| Worthington, Tony | Mr. Graham Allen and |
| Wray, James | Mr. David Jamieson. |
| NOES | |
| Beggs, Roy | Ross, William (E Lond'y) |
| Cash, William | Townend, John |
| Donaldson, Jeffrey | Tellers for the Noes: |
| Evans, Nigel | Rev. Martin Smyth and |
| Forth, Rt Hon Eric | Mr. William Thompson. |
- (a) assess an amount equal to the rebate on like oil at the rate in force at the time of the contravention as being excise duty due from any person who used the oil or was liable for the oil being taken into the road vehicle, and
- (b) notify him or his representative accordingly."
§ (4) This Resolution shall have effect in relation to liability arising on or after 1st May 2000.
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.