§ 79. Mr. G. Thomas
asked the Chancellor of the Exchequer if he will state the limit of time within which a member of Her Majesty's forces serving abroad and who has purchased a motor car in the country of his service is allowed to bring home the motor car free of Purchase Tax on the expiration of his duty.
§ Mr. R. A. Butler
Hitherto, a car which has been imported on abona fide change of residence has been admitted free of Customs charges if it has been in the importer's ownership and use abroad for at least two years and if it is to be retained in his possession for at least two years in this country. Following a review of this concession, the qualifying period of ownership and use abroad has now been reduced to 18 months with effect from 30th April, 1952. The overall period of four years' possession and use before disposal remains unchanged.
§ Mr. Mayhew
asked the Chancellor of the Exchequer what were the proceeds of the Purchase Tax on church silver during 1951–52 and whether he will now take off this tax.
§ Mr. Boyd-Carpenter
I regret that the information requested in the first part of the Question is not available. Silverware installed in a church as a war memorial is relieved of tax under Section 19 of the Finance Act, 1950. While I sympathise with the object of this Question, there would be very great difficulty in providing other relief in respect of particular users.