HC Deb 06 April 1973 vol 854 cc823-5

EXEMPTED ARTICLES

  1. 1.An article which is intended for despatch to a destination outside the United Kingdom, the Channel Islands and the Isle of Man.
  2. 2.An article which is outside the UnitedKingdom, or which is in course of consignment from outside the United Kingdom to an assay office in the United Kingdom.
  3. 3.Any coin which is, or was formerly at any time, current coin of the United Kingdom or any other territory.
  4. 4.Any article which has been used, or is intended to be used, for medical, dental, veterinary, scientific or industrial purposes.
  5. 5.Any battered article of gold, silver or platinum fit only to be remanufactured.
    6. 824
  6. 6.Any article of gold or silver thread.
  7. 7.Any raw material (including any bar, plate, sheet, foil, rod, wire, strip or tube) or bullion.
  8. 8.Any manufactured article which is not substantially complete, and which is intended for further manufacture.
  9. 9.Any article which is wholly or mainly of platinum, and which was manufactured before 1st January 1975.

Articles exempt subject to fineness

10.Any article—

  1. (a)which is of gold assaying in all its gold parts not less than 375 parts per thousand, or
  2. (b) which is of silver assaying in all its silver parts not less than 800 parts per thousand,

11.Any musical instrument, where the de scription is applied to the mouthpiece, and the mouthpiece is of minimum fineness.

12.Any article which is of minimum fineness and either the weight of which is less than that specified in the following table—

gold … … … 1 gram.
silver … … … 5 grams.
platinum … … … 0.5 gram.

13. Any article which is of minimum fine ness and which is so small or thin that it can not be hallmarked.

14. Any article which is of minimum fineness and which is imported temporarily (whether as a trade sample, or as intended for exhibition or otherwise) and for the time being remains under the control of the Commissioners of Customs and Excise.

Existing exemptions

15. The following articles of gold, if manufactured before 1st January 1975, and (except in the case of articles mentioned in sub-para graph (d) below) of minimum fineness—

  1. (a) rings, except wedding rings, pencil cases, lockets, watch chains and thimbles,
  2. (b) articles consisting entirely of filigree work,
  3. (c) articles so heavily engraved or set with stones that it is impossible to mark them without damage,
  4. (d) jewellers works, that is the actual setting only in which stones or other jewels are set, and jointed sleeper earrings.

16. —(1) Subject to the exceptions below, the following articles of silver, if manufactured before 1st January 1975, and (except in the case of articles mentioned in sub-paragraph (f) below) of minimum fineness:

  1. (a) lockets, watch chains and stamped medals.
    2. 825
  2. (b) mounts the weight of which is less than 15.55 grams.,
  3. (c) articles consisting entirely of filigree work,
  4. (d)silver articles the weight of which is less than 7.78 grams.,
  5. (e) jewellers works, that is the actual setting only in which stones or other jewels are set.

(2) The following articles are not exempt under sub-paragraph (1) above—

  1. (a) necks and collars for bottles on cruet stands,
  2. (b) buttons and studs, seals, wine labels, shoe clasps, buckles, or patch boxes,
  3. (c) salt spoons, shovels or ladles, teaspoons, tea strainers, caddy ladles or spoons,
  4. (d) mounts and ornaments for cabinets, knife cases, tea caddies, bridles, stands or frames.

17. Articles of gold or silver manufactured before 1st January 1975, other than articles mentioned in paragraphs 15 or 16 above, and being of such descriptions as under any enactment in force immediately before the passing of this Act to be specifically exempt from hallmarking.

Articles manufactured before a given date

18.Where under this Part of this Schedule an exemption depends on the date of manu facture, manufacture shall be presumed to be after that date until the contrary is proved.

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