HC Deb 28 January 1947 vol 432 c145W
67. Mr. J. Lewis

asked the Financial Secretary to the Treasury why it is that the Customs and Excise Department regard carriage charges as part of the value of an article and, therefore, liable to Purchase Tax at the appropriate rate.

Mr. Glenvil Hall

Because it is so prescribed in the second Provision of the Eighth Schedule to the Finance (No. 2) Act, 1940.