HC Deb 06 April 1954 vol 526 cc230-1

4. Purchase tax (Miscellaneous amendments)

Resolved, That the law relating 10 purchase tax be amended as respects—

  1. (a) goods held by a person who ceases to be required to be registered on or after the first day of May, nineteen hundred and fifty-four.
  2. (b)the operations which are to be treated as processes of manufacture,
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  3. (c)the treatment of unfinished or incomplete goods as if they were finished and complete,
  4. (d)the conditions on which persons may hold certificates of registration or enjoy benefits corresponding to those accorded to persons holding certificates of registration,
  5. (e) the registration of persons who manufacture goods to be let out on hire,
  6. (f) any matters incidental or supplemental to the foregoing amendments,
and that the extent and incidence of the tax may be varied so as to give effect to such amendments.

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