Repeal or reduction of alleviations of taxation
36.9A Ways and Means resolution is required to authorise any withdrawal or restriction of a relief from, or remission of, taxation, for example: the withdrawal of zero-rating from a particular service or commodity for the purposes of value added tax;1 the restriction of repayments or drawbacks in respect of excise duties on goods;2 the removal of a class of property from those previously defined as qualifying for stock relief in respect of income and corporation taxes;3 or depriving a person of a right transferred from another person to a repayment of tax.4
- 1. For example, Restriction of zero-rating (food), CJ (1983–84) 434; Value added tax (fuel and power), ibid (1992–93) 510; Value added tax (preparations etc of meat, yeast or egg), ibid (1998–99) 417.
- 2. For example, Excise duties (repayments, allowances and drawbacks), CJ (1995–96) 44.
- 3. Stock relief, CJ (1979–80) 499.
- 4. Effects of transfer of rights to payment, etc, CJ (2007–08) 497.