§ 69. Sir P. Macdonaldasked the Chancellor of the Exchequer whether punts, except large, heavy ferry punts, canoes and sailing and rowing boats of a kind used for purposes of pleasure, and their equipment, have been defined as goods which are to be taken as falling within Class 14 in the Seventh Schedule to the Finance (No. 2) Act, 1940, in any list issued by the Treasury under Subsection (2) of Section 19 of the Finance (No. 2) Act, 1940; and if he will give the reference number or other information under which the list so defining the above goods can be identified.
§ Mr. Dalton:No such list has been issued by the Treasury. These vessels are regarded as requisites for sports and, as such, pay Purchase Tax at 33 13 per cent.