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Purchase Tax

Volume 526: debated on Tuesday 6 April 1954

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4. Purchase tax (Miscellaneous amendments)


That the law relating 10 purchase tax be amended as respects—
  • (a) goods held by a person who ceases to be required to be registered on or after the first day of May, nineteen hundred and fifty-four.
  • (b)the operations which are to be treated as processes of manufacture,
  • (c)the treatment of unfinished or incomplete goods as if they were finished and complete,
  • (d)the conditions on which persons may hold certificates of registration or enjoy benefits corresponding to those accorded to persons holding certificates of registration,
  • (e) the registration of persons who manufacture goods to be let out on hire,
  • (f) any matters incidental or supplemental to the foregoing amendments,
  • and that the extent and incidence of the tax may be varied so as to give effect to such amendments.