§ Order read for resuming adjourned debate on Question [14th April].
§ AMENDMENT OF THE LAW
§ 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, so, however, that this Resolution shall not extend to making—
- (1) amendments of the enactments relating to purchase tax so as to give relief from tax, other than amendments making the same provision for chargeable goods of whatever description, or for all goods to which any of the several rates of tax at present applies;
- (2) amendments of the enactments relating to selective employment tax so as to give relief tram tax—
- (a) by way of exemption from, or a reduction in the rate of, tax except in respect of all persons of the same descriptions relevant for determining the rate of the employer's flat-rate contribution with which the tax is combined, whether that contribution is under the National Insurance Acts or under the corresponding enactments in Northern Ireland; or
- (b) by way of providing for payments to employers of an amount equal to the whole or a specified part of the tax paid if the proposed provision—
- (i) is in respect of employers in. or at establishments in, part only of Great Britain; or
- (ii) extends to employers in, or at establishments in, Northern Ireland; or
- (iii) is in respect of all persons in any particular description of employment in all parts of Great Britain, and relief in respect of the whole of the tax paid could be given in respect of that description of employment by an order under section 9(1)(a) of the Selective Employment Payments Act 1966 adding that description of employment to the employments to which section 1 or 2 of that Act applies; or
- (c)by adding or removing any employer or from the employers to whom section 3 of that Act applies, or
- (d)by amending the provisions of Schedule 1 or Schedule 2 to that Act;
- (3) amendments of the provisions of the Customs (Import Deposits) Act 1968 so as to give relief from the import deposits required by those provisions to be paid, other than amendments making the same provision for all goods on which such deposits are so required to be paid;
- (4) provisions relating to betterment levy.
§ Question again proposed.