§ 7. Purchase tax (household goods)
§ Motion made, and Question,
§ That, subject to any Treasury order under section twenty-one of the Finance Act, 1948. Part I of the Eighth Schedule to that Act shall be amended with effect from the 10th April, 1957, as follows: —
§ (a) a rate of tax of 15 per cent. shall be substituted for any rate of 30 per cent. In the following places, namely—
- (i) Group 9 (which comprises floor coverings and rugs);
- (ii) Group 11 (which comprises furniture, hardware, ironmongery, turnery, table-ware, kitchen-ware and toilet-ware of kinds used for domestic or office purposes);
- (iii) paragraph (a) of Group 12 (which comprises appliances and apparatus of kinds used for domestic purposes, and not designed for operation by electricity or gas);
- (iv) Group 13 (which comprises cutlery suitable for domestic or personal use, and spoons, forks and similar articles suitable for domestic use);
§
(b) at the end of Group 12 there shall be added a new paragraph—
(m) sewing machines not designed for operation by electricity … 30 per cent.
Except as provided by paragraph (b), this Resolution shall not authorise the said Schedule to be amended otherwise than by altering in one or more of the places mentioned in paragraph (a) the reference or references in that place to a rate of 30 per cent., but the reference or references may in any of those places be altered so that tax shall be chargeable at a less rate than 15 per cent., or shall not be chargeable under the Group or part of a Group in question.—[Mr. P. Thorneycroft.)
§ put and agreed to.
§ 8. Purchase tax (provisional collection)
§
Motion made, and Question,
That the Provisional Collection of Taxes Act, 1913, shall apply to purchase tax — [Mr. P. Thorneycroft.]
§ put and agreed to.