division_name: Royal Assent &#8212; Budget Resolutions and Economic Situation
motion: <p pid="d.1434.3/1" pwmotiontext="yes">Question accordingly agreed to.</p>
  
  <p pid="d.1434.3/2" pwmotiontext="yes">5. Inheritance tax (rates and bands for 2010-11)</p>
  
  <p class="italic" pid="d.1434.3/3" pwmotiontext="yes"> Resolved,</p>
  
  <p class="indent" pid="d.1434.3/4" pwmotiontext="yes">That provision may be made for substituting the Table in Schedule 1 to the Inheritance Tax Act 1984 in relation to chargeable transfers made on or after 6th April 2010.</p>
  
  <p pid="d.1434.3/5" pwmotiontext="yes">6. Rates of duty on alcoholic liquor</p>
  
  <p class="italic" pid="d.1434.3/6" pwmotiontext="yes"> Resolved,</p>
  
  <p class="indent" pid="d.1434.3/7" pwmotiontext="yes">That&#8212;</p>
  
  <p class="indent" pid="d.1434.3/8" pwmotiontext="yes">(1) The Alcoholic Liquor Duties Act 1979 is amended as follows.</p>
  
  <p class="indent" pid="d.1434.3/9" pwmotiontext="yes">(2) In section 36(lAA)(a) (standard rate of duty on beer), for "&#163;13.26" substitute "&#163;13.71".</p>
  
  <p class="indent" pid="d.1434.3/10" pwmotiontext="yes">(3) In section 62(1 A) (rates of duty on cider)&#8212;</p>
  
  <p class="indent" pid="d.1434.3/11" pwmotiontext="yes">(a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for "&#163;166.70" substitute "&#163;172.33",</p>
  
  <p class="indent" pid="d.1434.3/12" pwmotiontext="yes">(b) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for "&#163;38.43" substitute "&#163;39.73", and</p>
  
  <p class="indent" pid="d.1434.3/13" pwmotiontext="yes">(c) in paragraph (c) (rate of duty per hectolitre in any other case), for "&#163;25.61" substitute "&#163;26.48".</p>
  
  <p class="indent" pid="d.1434.3/14" pwmotiontext="yes">(4) For Part 1 of the Table in Schedule 1 substitute&#8212;</p>
  
  <p class="indent" pid="d.1434.3/29" pwmotiontext="yes">(5) The amendments made by this Resolution come into force on 26th March 2007.</p>
  
  <p class="indent" pid="d.1434.3/30" pwmotiontext="yes">And it is 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.</p>
  
  <p pid="d.1434.3/31" pwmotiontext="yes">7. Rates of tobacco products duty</p>
  
  <p class="italic" pid="d.1434.3/32" pwmotiontext="yes"> Resolved,</p>
  
  <p class="indent" pid="d.1434.3/33" pwmotiontext="yes">That&#8212;</p>
  
  <p class="indent" pid="d.1434.3/34" pwmotiontext="yes">(1) For the Table in Schedule 1 to the Tobacco Products Duty Act 1979 there is substituted&#8212;</p>
  
  <p class="indent" pid="d.1434.3/44" pwmotiontext="yes">(2) The amendment made by this Resolution comes into force at 6p.m. on 21st March 2007.</p>
  
  <p class="indent" pid="d.1434.3/45" pwmotiontext="yes">And it is 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.</p>
  
  <p pid="d.1434.3/46" pwmotiontext="yes">8. Rates of gaming duty</p>
  
  <p class="italic" pid="d.1434.3/47" pwmotiontext="yes"> Resolved,</p>
  
  <p class="indent" pid="d.1434.3/48" pwmotiontext="yes">That provision may be made for and in connection with replacing the Table in section 11(2) of the Finance Act 1997.</p>
  
  <p pid="d.1434.3/49" pwmotiontext="yes">9. Remote gaming duty</p>
  
  <p class="italic" pid="d.1434.3/50" pwmotiontext="yes"> Resolved,</p>
  
  <p class="indent" pid="d.1434.3/51" pwmotiontext="yes">That provision may be made for a duty on remote gaming.</p>
  
  <p pid="d.1434.3/52" pwmotiontext="yes">10. Amusement machine licence duty</p>
  
  <p class="italic" pid="d.1434.3/53" pwmotiontext="yes"> Resolved,</p>
  
  <p class="indent" pid="d.1434.3/54" pwmotiontext="yes">That&#8212;</p>
  
  <p class="indent" pid="d.1434.3/55" pwmotiontext="yes">(1) In section 23(3) of the Betting and Gaming Duties Act 1981, in the definition of "Category C", in paragraph (ii)(b), for "&#163;25" there is substituted "&#163;35".</p>
  
  <p class="indent" pid="d.1434.3/56" pwmotiontext="yes">(2) The amendment made by this Resolution comes into force on 22nd March 2007.</p>
  
  <p class="indent" pid="d.1434.3/57" pwmotiontext="yes">And it is 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.</p>
  
  <p pid="d.1434.3/58" pwmotiontext="yes">11. Fuel duty rates and rebates</p>
  
  <p class="italic" pid="d.1434.3/59" pwmotiontext="yes"> Resolved,</p>
  
  <p class="indent" pid="d.1434.3/60" pwmotiontext="yes">That provision may be made amending rates of duty and rebate in the Hydrocarbon Oil Duties Act 1979.</p>
  
  <p pid="d.1434.3/61" pwmotiontext="yes">12. Rates of vehicle excise duty</p>
  
  <p class="italic" pid="d.1434.3/62" pwmotiontext="yes"> Resolved,</p>
  
  <p class="indent" pid="d.1434.3/63" pwmotiontext="yes">That&#8212;</p>
  
  <p class="indent" pid="d.1434.3/64" pwmotiontext="yes">(1) Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty) is amended as follows.</p>
  
  <p class="indent" pid="d.1434.3/65" pwmotiontext="yes">(2) In paragraph 1 (general)&#8212;</p>
  
  <p class="indent" pid="d.1434.3/66" pwmotiontext="yes">(a) in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding l,549cc), for "&#163;175" substitute "&#163;180", and</p>
  
  <p class="indent" pid="d.1434.3/67" pwmotiontext="yes">(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding l,549cc), for "&#163;110" substitute "&#163;115".</p>
  
  <p class="indent" pid="d.1434.3/68" pwmotiontext="yes">(3) Paragraph IB (graduated rates for light passenger vehicles) is amended as follows.</p>
  
  <p class="indent" pid="d.1434.3/69" pwmotiontext="yes">(4) For the words from "Table A" to "date," substitute "the following table".</p>
  
  <p class="indent" pid="d.1434.3/70" pwmotiontext="yes">(5) For ", or is liable to the standard rate or the premium" substitute "or is liable to the standard".</p>
  
  <p class="indent" pid="d.1434.3/71" pwmotiontext="yes">(6) For Tables A and B substitute&#8212;</p>
  
  <p class="indent" pid="d.1434.3/87" pwmotiontext="yes">The table has effect in relation to vehicles first registered before 23rd March 2006 as if&#8212;</p>
  
  <p class="indent" pid="d.1434.3/88" pwmotiontext="yes">(a) in column (3), in the last row, "190" were substituted for "285", and</p>
  
  <p class="indent" pid="d.1434.3/89" pwmotiontext="yes">(b) in column (4), in the last row, "205" were substituted for "300"."</p>
  
  <p class="indent" pid="d.1434.3/90" pwmotiontext="yes">(7) For paragraphs ID and IE substitute&#8212;</p>
  
  <p class="indentitalic" pid="d.1434.3/91" pwmotiontext="yes"> "The standard rate</p>
  
  <p class="indent" pid="d.1434.3/92" pwmotiontext="yes">ID A vehicle is liable to the standard rate of duty if it does not qualify for the reduced rate of duty."</p>
  
  <p class="indent" pid="d.1434.3/93" pwmotiontext="yes">(8) In paragraph U (light goods vehicles)</p>
  
  <p class="indent" pid="d.1434.3/94" pwmotiontext="yes">(a) in sub-paragraph (a) (vehicle which is not lower-emission van), for "&#163;170" substitute "&#163;175", and</p>
  
  <p class="indent" pid="d.1434.3/95" pwmotiontext="yes">(b) in sub-paragraph (b) (lower-emission van), for "&#163;110" substitute "&#163;115".</p>
  
  <p class="indent" pid="d.1434.3/96" pwmotiontext="yes">(9) In paragraph 2(1) (motorcycles)&#8212;</p>
  
  <p class="indent" pid="d.1434.3/97" pwmotiontext="yes">(a) in paragraph (b) (motorbicycle and engine's cylinder capacity more than 150cc but not more than 400cc), for "&#163;31" substitute "&#163;32",</p>
  
  <p class="indent" pid="d.1434.3/98" pwmotiontext="yes">(b) in paragraph (c) (motorbicycle and engine's cylinder capacity more than 400cc but not more than 600cc), for "&#163;46" substitute "&#163;47", and</p>
  
  <p class="indent" pid="d.1434.3/99" pwmotiontext="yes">(c) in paragraph (d) (any other case), for "&#163;62" substitute "&#163;64".</p>
  
  <p class="indent" pid="d.1434.3/100" pwmotiontext="yes">(10) The amendments made by this Resolution have effect in relation to licences taken out on or after 22nd March 2007.</p>
  
  <p class="indent" pid="d.1434.3/101" pwmotiontext="yes">And it is 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.</p>
  
  <p pid="d.1434.3/102" pwmotiontext="yes">13. Rates of air passenger duty</p>
  
  <p class="italic" pid="d.1434.3/103" pwmotiontext="yes"> Motion made, and Question put forthwith, pursuant to <phrase class="standing-order" code="51(3)" pwmotiontext="yes" title="Ways and means motions">Standing Order No. 51(3) (Ways and means motions)</phrase>,</p>
  
  <p class="indent" pid="d.1434.3/104" pwmotiontext="yes">That&#8212;</p>
  
  <p class="indent" pid="d.1434.3/105" pwmotiontext="yes">(1) Section 30 of the Finance Act 1994 (rates of air passenger duty) is amended as follows.</p>
  
  <p class="indent" pid="d.1434.3/106" pwmotiontext="yes">(2) In subsection (3A) (destinations in EEA States and qualifying territories etc)&#8212;</p>
  
  <p class="indent" pid="d.1434.3/107" pwmotiontext="yes">(a) in paragraph (a) (standard class travel), for kt&#163;5" substitute "&#163;10", and</p>
  
  <p class="indent" pid="d.1434.3/108" pwmotiontext="yes">(b) in paragraph (b) (any other case), for "&#163;10" substitute "&#163;20".</p>
  
  <p class="indent" pid="d.1434.3/109" pwmotiontext="yes">(3) In subsection (4) (other destinations)&#8212;</p>
  
  <p class="indent" pid="d.1434.3/110" pwmotiontext="yes">(a) in paragraph (a) (standard class travel), for "&#163;20" substitute "&#163;40", and</p>
  
  <p class="indent" pid="d.1434.3/111" pwmotiontext="yes">(b) in paragraph (b) (any other case), for "&#163;40" substitute "&#163;80".</p>
  
  <p class="indent" pid="d.1434.3/112" pwmotiontext="yes">(4) The amendments made by this Resolution have effect in relation to any carriage of a passenger on an aircraft which begins on or after 1st February 2007.</p>
  
  <p class="indent" pid="d.1434.3/113" pwmotiontext="yes">(5) But if the amount of duty due from any operator in the accounting period ending before 21 st March 2007 increased as a result of those amendments, the operator is to pay the amount of that increase as if it became due in the first accounting period ending after that day.</p>
  
  <p class="indent" pid="d.1434.3/114" pwmotiontext="yes">(6) Expressions which are used in paragraph (5) and in the Air Passenger Duty Regulations 1994 have the same meaning in that paragraph as in those regulations.</p>
  
  <p class="indent" pid="d.1434.3/115" pwmotiontext="yes">And it is 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.</p>
  
  <p pid="d.1434.3/116" pwmotiontext="yes"><i> The House divided:</i> Ayes 296, Noes 84.</p>