HC Deb 06 July 2004 vol 423 cc806-11

Amendments made: No. 50, in page 265, line 11, after 'circumstances', insert ',and with a duty stamp of such a type,'.

No. 51, in page 265, line 23, leave out lines 23 to 26 and insert— '() it carries a duty stamp of a type mentioned in sub-paragraph (5)(a) below which has been affixed to the container in a way that complies with the requirements of regulations under this Schedule, or () it carries a label which has been so affixed to the container and the label incorporates a duty stamp of a type mentioned in sub-paragraph (5)(b) below.'.

No. 52, in page 265, line 27, leave out from 'means' to end of line 34 and insert 'any of the following—

  1. (a) a document (a "type A stamp") issued by or on behalf of the Commissioners which—
    1. (i) is designed to be affixed to a retail container of alcoholic liquor, and
    2. (ii)indicates that the appropriate duty, or an amount representing some or all of the appropriate duty, has been (or is to be) paid;
  2. (b) a part of a label for a retail container of alcoholic liquor (a "type B stamp") which—
    1. (i) is incorporated in the label under the authority of the Commissioners, and
    2. (ii) indicates that the appropriate duty, or an amount representing some or all of the appropriate duty, has been (or is to be) paid.'.

No. 53, in page 266, line 2, leave out 'document' and insert 'stamp, or the label incorporating the stamp,'.

No. 54, in page 266, line 18, leave out lines 18 to 23 and insert—

'3 (1) The Commissioners may by regulations make provision as to the terms and conditions on which a person may obtain—

  1. (a) a type A stamp,
  2. (b) authority to incorporate in a label a type B stamp,
  3. (c) authority to obtain a label incorporating a type B stamp,
  4. (d) authority to affix such a label to a retail container of alcoholic liquor.

(1A) Regulations under sub-paragraph (1) above may in particular make provision for or in connection with—

  1. (a) requiring a person in prescribed cases or circumstances to pay, or agree to pay, the prescribed amount to the Commissioners or to a person authorised by the Commissioners for this purpose;
  2. (b) requiring a person in prescribed cases or circumstances to provide to the Commissioners such security as they may require in respect of payment of the appropriate duty.'.

No. 55, in page 266, line 24, leave out '(1)(a)' and insert '(1A)(a)'.

No. 56, in page 266, line 27, at beginning insert 'in the case of a type A stamp,'.

No. 57, in page 266, line 27, at end insert— '() Regulations under sub-paragraph (1) above may also in particular make provision for or in connection with requiring or enabling the Commissioners to bear, in prescribed circumstances, in the case of a type B stamp, all or part of so much of the cost of producing the label as is attributable to the incorporation in it of the stamp.'.

No. 58, in page 266, line 34, after 'stamp' insert ',or the label incorporating the stamp,'.

No. 59, in page 266, line 41, leave out line 41 and insert— '() the times at which a retail container must bear a duty stamp; () the type of duty stamp (see paragraph 1(5)) with which a retail container is to be stamped in any particular case or circumstances;'.

No. 60, in page 266, line 42, at end insert '(including the production of a label incorporating a type B stamp)'.

No. 61, in page 266, line 44, leave out 'duty' and insert 'type A'.

No. 62, in page 267, line 1, leave out lines 1 and 2 and insert—

'() the procedure for obtaining—

  1. (i) a type A stamp,
  2. (ii) authority to incorporate in a label a type B stamp,
  3. (iii) authority to obtain a label incorporating a type B stamp,
  4. (iv) authority to affix such a label to a retail container of alcoholic liquor,

(including provision setting periods of notice);'.

No. 63, in page 267, line 3, leave out 'duty stamp' and insert 'type A stamp, or a label incorporating a type B stamp,'.

No. 64, in page 267, line 4, leave out from 'for,' to end of line 6 and insert 'in prescribed circumstances and subject to such conditions as may be prescribed, all or part of a payment made under or by virtue of this Schedule to the Commissioners or to a person authorised by the Commissioners;'.

No. 65, in page 267, line 12, leave out from 'preventing' to end of line 14 and insert 'a type A stamp, or a label incorporating a type B stamp, from being used by a person other than—

  1. (a) in the case of a type A stamp, the person to or for whom the stamp was issued or a person authorised by that person to affix the stamp to a retail container of alcoholic liquor,
  2. (b) in the case of a type B stamp, the person to or for whom authority to obtain the label incorporating the stamp, or to affix that label to a retail container of alcoholic liquor, was given by the Commissioners.'.

No. 66, in page 268, line 34, leave out lines 34 to 38 and insert— '() This paragraph applies where a person—

  1. (a) alters a type A stamp, otherwise than in accordance with regulations under this Schedule, after it has been issued, or
  2. (b) so alters a type B stamp after the label in which it is incorporated has been produced.
() His conduct attracts a penalty under section 9 of the Finance Act 1994 (civil penalties). () The stamp, or the label in which it is incorporated, is liable to forfeiture.'.

No. 67, in page 268, line 41, leave out from 'stamped' to end of line 6 on page 269 and insert 'any of the items mentioned in sub-paragraphs (1A) to (1D) below. (1A) The first is—

  1. (a) a type A stamp, or
  2. (b) a label incorporating a type B stamp,
if the stamp is not a correct stamp for that container in accordance with regulations made under this Schedule.

(1B) The second is—

  1. (a) a type A stamp that has been altered, otherwise than in accordance with regulations under this Schedule, after it has been issued, or
  2. (b) a label incorporating a type B stamp if the stamp has been so altered after the label has been produced.

(1C) The third is an item that purports to be, but is not,—

  1. (a) a type A stamp, or
  2. (b) a label incorporating a type B stamp.

(1D) The fourth is any label or other item affixed in such a way as to cover up all or part of—

  1. (a) a type A stamp affixed to the container, or
  2. (b) a type B stamp incorporated in a label affixed to the container,
except where the label or other item is so affixed in accordance with regulations under this Schedule.'.

No. 68, in page 269, line 16, at end insert '(including, in the case of a container, its contents)'.

No. 69, in page 269, line 21, leave out lines 21 to 26 and insert— '() The following items are liable to forfeiture. () The first is an item that purports to be, but is not,—

  1. (a) a type A stamp, or
  2. (b) a label incorporating a type B stamp.

() The second is—

  1. (a) a type A stamp that has been altered, otherwise than in accordance with regulations under this Schedule, after it has been issued, or
  2. (b) a label incorporating a type B stamp if the stamp has been so altered after the label has been produced.

() The third is—

  1. (a) a type A stamp, or
  2. (b) a label incorporating a type B stamp, that is in a person's possession unlawfully.'.

No. 70, in page 269, line 36, at end insert— ' "type A stamp" has the meaning given by paragraph 1(5)(a) above; type B stamp" has the meaning given by paragraph 1(5)(b) above.'.—[Dawn Primarolo.]

Motion made, and Question proposed, That further consideration be now adjourned.—[Mr. Ainger.]

7.28 pm
Mr. Salmond

I should like to speak against that motion, if I may. It is 7.28 pm and we are debating the Finance Bill, which is a very important measure—arguably the most important of the parliamentary calendar. Several key issues were due to be debated today. The next groups of amendments deal with fuel duty, income tax, corporation tax, taxation in relation to historic houses, which I did not intend to speak on myself, although I am sure that it is a vital matter, pension scheme benefits and contributions and, finally, relief for petroleum exploration activities, on which I had prepared a few short remarks. I hope to have the opportunity to share that information with the House later this evening. My point is simple, and I was not intending to—[Interruption.]

Mr. Deputy Speaker (Sir Michael Lord)

Order. Hon. Members must come to order and listen to the hon. Gentleman who is addressing the House.

Mr. Salmond

I was not intending to give the House the full extent of the remarks that I was going to make later this evening, but I am quite happy to do so if Members are enthusiastic enough to listen to them.

My point is a serious one. I do not think it right, when these matters in the Finance Bill have been set down for debate today, that the Government should announce their desire to pull stumps at 7.30 in the evening. I have no doubt that that has been done in co-operation with the official Opposition. As we know, however, on so many issues ranging from Iraq across the social and economic agenda, the official Opposition offer no opposition whatever. Everyone is aware of that, but some of us would like to go on debating the matters before us. I should like to hear from the Government, and from Treasury Ministers in particular, that provision will be made for us to discuss all these vital matters tomorrow or another day, and that the House will not be deprived of the opportunity to hear my remarks on petroleum exploration—[Interruption.] The Tories may giggle at that, but with so many jobs in Scotland—

Dawn Primarolo

Will the hon. Gentleman give way?

Mr. Salmond

Of course I will.

Dawn Primarolo

I am sure that if the hon. Gentleman had had time in his busy day to look at the Order Paper, he would have seen that we have six and a half hours tomorrow to discuss the remaining business. That will be ample time and he will be able to make his contribution then.

Mr. Salmond

I always feel a great friendship towards the right hon. Lady because, a few years ago in a Budget debate, she was one of the few Members who supported an intervention about the poll tax and a few other things in the middle of Lord Lawson's Budget. She had the strength and integrity at that time—and I dare say that she has carried them through into her Government position—to see a point of justice when it was made. She says that we have six hours tomorrow, but I note that we have already spent a considerable amount of time on our debate today, and we have reached only the seventh or eighth group of amendments.

I have not detained the House up until now. My colleagues have not detained the House either; they have restricted their remarks to the vital Scottish interest of tax labelling on whisky. I want some indication that, if we continue to make progress at this rate, time will be allowed for us to get to the vital matters that I and others want to debate. We had the choice to stay here beyond 7.30 this evening and to take the appropriate time for our debate, and I think that hon. Members should be prepared to stay later. That is what our constituents would expect of us. The Minister's saying that there are six hours tomorrow does not guarantee that proper time will be available to debate these vital issues. I would be happy to give way to her again, if she can give me an assurance on that. I really would like a wee bit more than to be told that there are six hours tomorrow, when we have already spent that amount of time on our debate today and made very little progress.

Dawn Primarolo

I am trying to assist the hon. Gentleman. The estimate was that the remaining business would take approximately six and a half hours tomorrow. I can assure him that there will be enough time tomorrow to complete the outstanding business on the Finance Bill. He will have every opportunity to contribute to each of the debates tomorrow. There is plenty of time. I am giving him the assurance that he seeks.

Mr. Salmond

I shall ignore the "Watch with Mother" voice in which that was presented to me, and take the assurance from the Minister, along with the nods from the Whips further along the Treasury Bench, which are even more reassuring. I shall hold the Government to that guarantee, and I look forward to seeing the Ministers in the debate tomorrow.

Question put and agreed to.

Bill to be further considered tomorrow.