HC Deb 17 April 1946 vol 421 c2722

8. "That as from such date as may be specified by any Act of the present Session relating to Finance (not being a date earlier than the passing of this Resolution) —

  1. (a) purchase tax shall be charged where any process is applied to, or so as to produce, chargeable goods of a class specified by or under any such Act;
  2. (b) all persons who, in the course of or 10r the purposes of their business, apply any process to, or so to produce, any such goods shall be included among the persons who are, under the enactments relating to purchase tax, required to be registered;
  3. (c) the said enactments shall have effect subject to such adaptations and modifications connected with the matters aforesaid as may he provided for by any such Act."

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