§ 59. Mr. Osborneasked the Chancellor of the Exchequer if he will consider allowing personal presents, sent from relatives in Canada to people in this country, to be admitted free of Purchase Tax if customs duties have been paid.
§ Mr. DaltonNo, Sir. As I have previously stated, any such concession would be liable to grave abuse.
§ Mr. OsborneWill not the right hon. Gentleman allow personal presents from members of families overseas, especially wedding presents, to come in free of the Purchase Tax, particularly home-made products?
§ Mr. DaltonNo, Sir. It is quite impossible for the customs officials to distinguish between the genuine gift and the import alleged to be a gift but which is really a commercial transaction. It cannot be done.