Purchase Tax

HC Deb 20 April 1948 vol 449 c124W

65. Colonel Stoddart-Scott

asked the Chancellor of the Exchequer why Purchase Tax is imposed on second-hand blankets.

Sir S. Cripps

Blankets, whether new or second-hand when sold by registered wholesale merchants and manufacturers, are liable to tax under Section 18 (2) of the Finance (No. 2) Act, 1940.

Mr. Swingler

asked the Chancellor of the Exchequer on how many individual articles Purchase Tax is at present levied.

Sir S. Cripps

I regret that the information is not available.