Value added tax and excise duty on goods

Resolved, (1) That provision may be made- (a) amending the law relating to value added tax in connection with the withdrawal of the United Kingdom from the European Union, (b) amending the law relating to any excise duty on goods in connection with that withdrawal, and (c) dealing with subordinate matters incidental to any provision within paragraph (a) or (b). (2) This Resolution does not extend to the making of any amendment relating to value added tax so as to provide- (a) for a new description of supply or importation to qualify for a zero-rate or a reduced rate or for an exemption, (b) for a refund of an amount of tax by reference to a particular description of supply or importation, or (c) for a new relief applicable only in relation to a particular description of supply or importation.