HC Deb 28 March 1963 vol 674 cc188-9W
Sir T. Moore

asked the Chancellor of the Exchequer, in view of the fact that handmade boots and shoes may be exported free of Purchase Tax, why the brochure describing these items of clothing is subject to tax.

Mr. du Cann

Brochures as such are not liable to tax but if my hon. Friend will furnish me with particulars of the case he has in mind I will have inquiries made with a view to clarifying the matter.