§ Mr. Teddy TaylorTo ask the Chancellor of the Exchequer what is the policy of Her Majesty's Government with respect to the consultation procedure 3W with the European Economic Community Commission in relation to the revision of excise duties as set out in "Common Market Reports" page 2435; and if he will make a statement.
§ Mr. LilleyThe procedure to which my hon. Friend refers formed part of the European Commission's proposal of 7 March 1972 for a directive on the harmonisation of excise duty structures. The proposal has not been adopted and Her Majesty's Government are not, therefore, bound by any such consultation procedure.