HC Deb 11 April 1967 vol 744 c1017

Motion made, and Question,

8. That, in the case of any vehicle in respect of which purchase tax which would otherwise be payable by the manufacturer is remitted under section 23(1) of the Purchase Tax Act 1963, if the vehicle is found in the United Kingdom after the date by which the Commissioners of Customs and Excise on granting the remission directed that the vehicle should be exported or if any other condition imposed by the said Commissioners under the said section 23(1) on granting the remission is not complied with, the tax which, but for the said section 23(1), would have been payable by the manufacturer shall become payable forthwith by the person by whom the vehicle was acquired from the manufacturer or by any other person in whose possession the vehicle is found in the United Kingdom.—[Mr. Callaghan.]

put and agreed to.