HC Deb 29 March 1923 vol 162 c726W

asked the President of the Board of Trade if there are any accessories of motor cars other than motor tyres that are not considered as accessories for the purpose of import duty in the Finance Act?


I have been asked to reply to this question. Under Section 12 (1) of the Finance (No. 2) Act, 1915, anad valorem import duty of 33⅓ per cent. is charged in terms on accessories and component parts of motor cars, motor bicycles, or motor tricycles, other than tyres. In the case of accessories for cars other than commercial vehicles, the exemption therefore extends only to tyres.

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