Purchase Tax (Works of Art)

HC Deb 21 January 1947 vol 432 c34

60. Mr. Bossom

asked the Chancellor of he Exchequer if he will omit Purchase Tax from the work of Service artists when sold for the benefit of Service charities.

Mr. Dalton

Liability to Purchase Tax depends on the nature of the article, and not on the use to which it is put, but perhaps the hon. Member will let me have particulars of the case he has in mind.