§ Mr. Nabarroasked the Chancellor of the Exchequer whether, in view of his statement that a mirror used in a budgerigar cage is liable to Purchase Tax at 60 per cent. but that the Notes issued by Customs and Excise indicate that 25W where other features are incorporated so as to identify the article as a plaything for a caged bird, the item is only subject to tax at 30 per cent., he will state what arrangements exist for deciding the line of demarcation and how many Customs and Excise officers have qualified to give such a decision.
Mr. AmoryThis distinction causes no difficulties in practice. Customs and Excise staff apply their common sense.