§ 6. Mr. Kenneth Bakerasked the Chancellor of the Exchequer why Purchase Tax is to be charged upon the multiples that are exhibited at the Robert Fraser Art Gallery.
§ The Minister of State, Treasury (Mr. Dick Taverne)Because they are within the statutory charge on ornamental articles produced in quantity for general sale.
§ Mr. BakerWhat is the intrinsic difference between the kinetic sculptures reproduced in quantity and therefore subject to Purchase Tax and such articles as lithographs, etchings and books that are not subject to Purchase Tax?
§ Mr. TaverneThere is a special provision for works of art. Unique works of art are exempt from the tax, and those produced in quantity are not.