§ 95. Mr. Edelmanasked the Chancellor of the Exchequer why picture frames which are built up by craftsman from individual mouldings of less than 3 inches are liable for purchase tax, and why wider frames are not.
§ Mr. TavernePicture frames are in general chargeable with purchase tax, but there is an exemption for frames made from moulding of a width not less than 3 inches, which is designed to relieve from tax frames of the sort commonly used for original works of art.
§ 96. Mr. Peter M. Jacksonasked the Chancellor of the Exchequer how many persons were employed in Purchase Tax 4, in the Board of Customs and Excise, 77W Kings Beam House, E.C.3, in each year from 1959 to 1969.
§ Mr. TaverneThe Customs and Excise headquarters' section designated Purchase Tax 4 has existed under that title only since 1966; its duties before that were differently allocated. In April, 1966, it employed 14 staff and it has remained at that figure up to the present time except for a period during 1967 when it numbered 13.