§ Mr. Websterasked the Chancellor of the Exchequer if he will make a statement to clarify the regulation to the effect that when a choice of seat belts is offered for installation in a new car, the cus- 108W tomer's election is in the nature of a separate purchase with the result that no Purchase Tax is payable.
§ Mr. Harold LeverMotor car seat belts are not chargeable with Purchase Tax. No tax is therefore payable when such belts are fitted to a tax-paid car.