§ 74. Mr. Liptonasked the Chancellor of the Exchequer in view of the fact that the Board of Customs and Excise have ruled that chastity belts are liable to purchase tax on the grounds that they are not a safety device but an item of apparel, if he will take steps to reverse this ruling.
§ Mr. HigginsThe proper classification of these articles for tax purposes is not entirely free from doubt. The Commissioners of Customs and Excise are, however, prepared to regard them as not falling within the scope of the purchase tax.