§ Mr. Mathewasked the Chancellor of the Exchequer on what principles his Department imposes Purchase Tax on miniature decorations; why the incidence of the tax results in a Distinguished Service Order with bar costing more than a Distinguished Flying Cross; and if he will revise the regulations so that the higher the decoration the lower the rate of tax.
§ Mr. MacDermotMiniatures of decorations awarded by the Sovereign are exempt from Purchase Tax.