HC Deb 15 July 1958 vol 591 cc1180-1

Amendment made: In page 34, line 42, at end insert:

Not chargeable under this Group

Helmets designed to protect the head from injury.—[Mr. Maudling.]

Mr. Maudling

I beg to move, in page 35, line 21, at the end to insert:

Not chargeable under this Group

Tissues and fabrics, whether in the piece, shaped or partly made up.

This Amendment is really a matter of drafting and is to ensure that tissues and fabrics shall continue to be exempted from any charge under Group 2. In the Schedule as drafted it is possible that it might have the alternative effect, but the clear intention is that these tissues and fabrics should be excluded from any charge under the new Group 2. The purpose of the Amendment, therefore, is to safeguard the taxpayer from what might be a technical error in the drafting of the Bill.

The cost of the Amendment is nil, because if it were not made a certain amount of tax would be exacted from the taxpayer, which is not the intention of the Government or of the House.

Amendment agreed to.

Further Amendment made: In page 40, line 36, at end insert: (5) Gas burning furnaces for central heating systems, whether or not incorporating electric fans or electric pumps or both, but not otherwise electrically operated, the following—

  1. (a) water boilers, but not including appliances of an output less than 30,000 British thermal units per hour;
  2. (b) appliances supplied with a system of ducting and designed only for the transmission of heated air through such ducting to two or more rooms simultaneously.—[Mr. Maudling.]