§ Mr. Lubbock
asked the Chancellor of the Exchequer why, in view of the fact that to be chargeable for Purchase Tax under Group 27 of Schedule 1 to the Purchase Tax Act, 1963, vehicles must be constructed or adapted solely or mainly for the carriage of passengers, or having to the rear of the driver's seat roofed accommodation which is fitted with side windows or which is constructed or adapted for the fitting of side windows, tax inspectors are attempting to collect tax on go-karts under this section.
§ Mr. Maurice Macmillan
Go-karts are regarded for Purchase Tax purposes as road vehicles constructed or adapted solely or mainly for the carriage of passengers. Drivers are also passengers for this purpose.