HC Deb 20 June 1950 vol 476 c1069

That any Act of the present Session relating to Finance may amend the purchase tax law as from the first day of July, nineteen hundred and fifty, so as (subject to any power of the Treasury to make orders) to include road vehicle chassis among the classes of goods which are chargeable goods, and among the classes which are relevant to the provisions about chargeable processes, and may in that connection make provision—

  1. (a) for modifying, in the case of road vehicle chassis, the provisions as to the value on which, and the circumstances in which, purchase tax becomes chargeable;
  2. (b) for treating part of a chassis-less vehicle as chassis;
  3. (c) for other incidental matters;
and the Act may also include provision about cases in which contracts may have been affected by a prospective liability thereunder to purchase tax in respect of road vehicles.

Resolution read a Second time.

Question, "That this House doth agree with the Committee in the said Resolution," put forthwith, pursuant to Standing Order No. 86 (Ways and Means Motions and Resolutions), and agreed to.

Instruction to the Committee on the Finance Bill that they have power to make provision therein pursuant to the said Resolution.

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