HC Deb 06 July 1950 vol 477 c638
61. Captain Ryder

asked the Chancellor of the Exchequer if he will make a further statement as to whether Purchase Tax should be chargeable on model aircraft accessories or not under his regulations.

Mr. Jay

Model aircraft accessories are regarded as chargeable with Purchase Tax under Group 20 (a) of the Purchase Tax Schedule.

Captain Ryder

Is it not a fact that half the industry have defied this ruling and that the case is now sub judice and has been for over a year? Could this matter be accelerated?

Mr. Jay

I believe that the case is now before the courts, and I fully agree that the sooner it is settled the better.