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Purchase Tax

Volume 462: debated on Tuesday 1 March 1949

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asked the Chancellor of the Exchequer, in view of the fact that the arrangements for exempting, under Part II of the Eighth Schedule to the Finance Act, 1948, certain drugs and medicines from Purchase Tax are intended to serve the public interest; what steps are taken to bring to public notice which medicines and drugs are now free of Purchase Tax and subject to Purchase Tax, respectively.

Full particulars of the exemption of drugs and medicines from Purchase Tax are published by the Commissioners of Customs and Excise in public notices, which are distributed to the trade, and to the national, provincial and trade Press. The hon. Member will recollect, however, that in many cases a remedy is or is not exempt from tax according to the conditions under which it is sold.