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Trophies (Taxation)

Volume 463: debated on Tuesday 5 April 1949

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asked the Chancellor of the Exchequer if Customs Duty and Purchase Tax are charged on trophies won in sporting events by British subjects abroad and brought back to this country.

There is a statutory exemption for trophies shown to the satisfaction of the Customs to have been awarded abroad for distinction in certain fields, including sport.

If I send to the Chancellor particulars of any cases of this sort in which duty and Purchase Tax have been charged will the money be refunded?