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Clause6—(Intermediate Rate Of Purchase Tax On Certain Goods)

Volume 440: debated on Wednesday 16 July 1947

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I beg to move, in page 5, line 28, after "classes," to insert (other than mirrors)."

Perhaps we might also discuss the next Amendment on the Paper. When we reach the Third Schedule there will be a further Amendment which we shall ask the House to accept. This Amendment takes mirrors, which were described when we debated it as "domestic mirrors"—although these Amendments go a little beyond that—out of the 100 per cent. Purchase Tax class and puts them into the 66⅔ per cent. category. This again is a concession promised by my right hon. Friend, which is implemented by these Amendments.

Amendment agreed to.

Further Amendment made: In page 5 line 39, at end, insert:

"(2) Purchase tax shall become chargeable at the intermediate rate in respect of the following goods in respect of which tax was made chargeable at the higher rate by Section seventeen of the Finance Act, 1942, that is to say, mirrors of the classes specified in the Third Schedule to this Act not being goods falling within any of the classes specified in the third column of the Seventh Schedule to the Finance (No. 2) Act, 1940. or within any of the classes specified in the entries in the Seventh Schedule to the Finance Act, 1942, relating to goldsmiths' and silversmiths' wares, to articles made wholly or partly of ivory, amber, jet, coral, mother-of-pearl, natural shells, or tortoiseshell, or of semiprecious stones, and to fancy or ornamental articles."—[Mr. Glenvil Hall.]