HC Deb 22 July 1970 vol 804 cc148-9W
Mr. Fox

asked the Chancellor of the Exchequer on what date the Customs and Excise began the practice, when dealing with goods that have been damaged in transit, to levy purchase tax on the repaired article not only on materials used but also labour costs.

Mr. Higgins

I am unaware of any change in practice, but if my hon. Friend has a particular case in mind and will write to me with details, I will have the matter investigated.