§ 68. Mr. Doddsasked the Chancellor of the Exchequer under what conditions children's cowboy and Indian outfits are released from liability to Purchase Tax.
§ Mr. R. A. ButlerSuch 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.