§ 3. Charge of purchase tax on conversions of motor vehicles, etc.
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Motion made, and Question,
That, as from the first day of June nineteen hundred and fifty-six, purchase tax shall be chargeable in respect of mechanically propelled road vehicles of certain descriptions (and in particular cars of passenger carrying types) where the vehicles are made or completed otherwise than in the course of a business which ordinarily includes the making of those vehicles, where they are produced by reconstructing, converting or adapting other vehicles, and in like cases, and provision shall be made for the payment and recovery of that tax and for other matters arising out of the new charge to tax.—[Mr. H. Macmillan.]
put and agreed to.