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Volume 436: debated on Tuesday 15 April 1947

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Domestic appliances and domestic apparatus, being appliances and apparatus of a kind suitable for operation from electric or gas mains, but not including—

lighting and wireless appliances and apparatus;

gramophones or player pianos;

clocks and parts of clocks;

warming pads and blankets;

hair drying machines;

infra-red and ultra-violet ray lamps and radiant heat lamps.

Lawn mowers of a kind suitable for operation from electric mains.

8. Purchase Tax (Exemptions and
Reductions of Rates)


That as from the sixteenth day of April, nineteen hundred and forty-seven, subject to any subsequent order under section twenty of the Finance (No. 2) Act, 1940,—
  • (a) purchase tax shall cease to be chargeable in respect of goods of the class specified in Part I of the following Table; and
  • (b) purchase tax shall become chargeable at the reduced rate and at the basic rate in respect of goods of the classes specified respectively in Parts II and III of the said Table.