That this House recognises the importance of duty and tax free shopping to airlines, airports and shipping, to producers of scotch whisky and other quality United Kingdom products, to employees throughout the industry, and above all, to the millions of travellers all of whom enjoy lower fares because of the success of these facilities; calls upon the Government to press the European Commission, through the Council of Ministers, to undertake a specific study on the economic and social implications of the completion of the internal market on duty and tax free sales, as requested by a majority of 196 votes to 2 in the European Parliament's Plenary Session in November 1990; further calls for Her Majesty's Government to ensure that the Commission's proposals for abolition of duty and tax free sales, implicit in its draft fiscal legislation, are not approved by the Council of Ministers before such a study has been undertaken; and further calls on Her Majesty's Government to support the retention of duty and tax free sales to intra-Community travellers until abolition is truly justified.

That this House recognises the importance of duty and tax free shopping to airlines, airports and shipping, to producers of scotch whisky and other quality United Kingdom products, to employees throughout the industry, and above all, to the millions of travellers all of whom enjoy lower fares because of the...