HC Deb 16 December 1952 vol 509 cc156-7W
68. Mr. Dodds

asked the Chancellor of the Exchequer under what conditions children's cowboy and Indian outfits are released from liability to Purchase Tax.

Mr. R. A. Butler

Such part of these outfits as consists solely of articles exempt as young children's garments or foot wear under the Eighth Schedule to the Finance Act, 1948, is free. Tax is payable at the appropriate rate on any other articles in the outfit.