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Purchase Tax

Volume 465: debated on Tuesday 24 May 1949

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asked the Chancellor of the Exchequer if he will make a statement on the reasons for the delay in taking to the courts the refusal of some manufacturers of model aircraft accessories to charge Purchase Tax on goods sold to the public under the provisions of the Finance Act, 1948, which delay is placing firms which accept the Treasury interpretation of the law at a disadvantage in relation to their competitors.

It has been necessary to agree a comprehensive list of the products of the industry to be made the subject of this "test" action. Agreement has now been reached and a Declaratory Judgment of the High Court will be sought in the near future.