HC Deb 28 November 1952 vol 508 c104W
Mr. Hollis

asked the Financial Secretary to the Treasury whether he requires that Purchase Tax should be payable on windows put into an Austin van by the owner thereof, providing there is a guarantee that he will not sell it; and whether a reply can be sent to Mr. D. N. Lampard, of Church Street, Pewsey, in response to his letters asking for a ruling on this point.

Mr. Boyd-Carpenter

The owner would be accountable for the tax under the law if, in the course of or for the purposes of his business, he fitted windows in the sides of the van to the rear of the driver's seat.

I understand that Mr. Lampard first wrote to the Customs about this particular point on 31st October, and that inquiries are being made into the circumstances in which he proposes to carry out the alteration. When these are completed, I will advise my hon. Friend of the result.