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Fourth Schedule—(Amendments Of Purchase Tax Enactments)

Volume 440: debated on Wednesday 16 July 1947

The text on this page has been created from Hansard archive content, it may contain typographical errors.

Amendments made: In page 62, leave out lines 31 to 35.

In line 42, leave out from beginning to end of line 22, page 63, and insert:

"in the entry relating to domestic cooking space heating and water heating appliances after the word "appliances," there shall he added the words "not being goods comprised in the list of exceptions set out at the end of this entry," and at the end of that entry there shall be added the words—
"The list of exceptions above referred to
Domestic appliances and domestic apparatus, being appliances and apparatus of a kind suitable for operation from electric or gas mains of the following descriptions:—
Space heating appliances and apparatus, including appliances and apparatus of a kind used for boiling or cooking and also for space heating.
Instantaneous water heaters.
Immersion water heaters.
Storage water heaters.
Circulator water heaters for tank storage.
Water boilers for tank storage or central heating;"
at the end of the entries relating respectively to furniture and component parts of furniture, to cupboards, dressers, draining boards and similar articles, and to fireguards, there shall be added the words "but not including goods comprised in the list of exceptions set out at the end of the entry in this column relating to domestic cooking, space heating and water-heating appliances."

In page 63, line 33, at end, insert:

"4. In the Seventh Schedule to the Finance Act, 1942,—
the entry relating to glass mirrors shall be deleted;
in the entry relating to toilet requisites, there shall be added in the exceptions after the word "towels," the word "mirrors." [Mr. Glenvil Hall.]