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Metal Draining Boards (Tax)

Volume 526: debated on Monday 5 April 1954

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asked the Chancellor of the Exchequer why clip-on metal draining boards are subject to Purchase Tax while a sink unit comprising a metal sink and draining board is not; and what action he proposes to remedy this anomaly.

For some years there has been an exception in favour of fixtures such as sink units, from the general charge on domestic hardware; and I see no need to interfere with this.