HC Deb 01 August 1944 vol 402 c1162
50. Mr. Eccles

asked the Chancellor of the Exchequer whether he will take steps to ensure that troops returning from abroad are not charged both Customs Duty and Purchase Tax on any articles which they have bought abroad.

Sir J. Anderson

Liability to Purchase Tax on articles imported in passengers' baggage was imposed by this year's Finance Act; but in relation to small quantities brought in by troops I have authorised a concession which I consider should meet the needs of the case.

Viscount Hinchingbrooke

Does that provision apply to the Merchant Navy?

Sir J. Anderson

I will look into that; I am not quite sure.