§ Sir A. Pownallasked the Secretary of State for War whether county badges for the Army Cadet Force authorised under W.O. letter No. 54/Gen/9604/H.G.3, dated 23rd November, 1943, can be supplied free of the 33⅓ per cent. Purchase Tax and the 25 per cent. uplift, having regard to the fact that the cost of these badges is being met from private funds and, that if these badges could be supplied through Ordnance, that no such tax would be paid.
§ Sir J. GriggThese badges, like regimental flashes, are private property, and their purchase even through Ordnance would constitute a private transaction liable to Purchase Tax and uplift. The County Committees may meet the cost of the badges from the capitation grant.