§ 87. Mr. Straussasked the Chancellor of the Exchequer whether, when national museum entry charges are imposed, free entry to members of the National Art Collection Fund will attract value added tax on their membership subscriptions.
§ Mr. HigginsSubscriptions to associations providing facilities to their members will be subject to value added tax under Clause 45 of the Finance Act.
Year ended 31st March Number of cases Total charge raised £ Penalties included in total charged† £ Interest included in previous column 1948 … … … … 1,411 4,190,479 967,279 — 1949 … … … … 1,802 4,432,384 1,059,856 — 1950 … … … … 1,886 5,054,070 1,291,092 — 1951 … … … … 2,838 7,469,568 1,735 049 — 1952 … … … … 4,962 9,430,396 2,446,205 — 1953 … … … … 9,836 11,045,412 3,865,219 — 1954 … … … … 18,144 20,381,870 7,555,342 — 1955 … … … … 19,663 20,587,922 8,420,419 — 1956 … … … … 16,116 22,661,950 8,490,973 — 1957 … … … … 15,511 22,549,246 9,426,295 — 1958 … … … … 14,593 21,529,264 9,495,437 — 1959 … … … … 10,757 18,013,864 6,792,470 — 1960 … … … … 13,734 19,642,073 8,491,884 — 1961* … … … … 9,752 12,905,544 5,549,820 Not available 1962 … … … … 11,868 18,770,906 5,200,427 2,271,975 1963 … … … … 10,944 14,020,699 4,289,258 1,887,282 1964 … … … … 12,216 15,563,617 4,655,467 2,117,258 1965 … … … … 12,405 15,965,295 4,897,498 2,131,602 1966 … … … … 11,618 14,200,366 4,648,336 1,985,981 1967 … … … … 11,154 14,722,018 4,731,028 1,965,013 1968 … … … … 10,487 13,556,419 4,268,122 1,781,875 1969 … … … … 8,983 13,230 101 4 248 896 1,863,516 1970 … … … … 8,499 11,330,051 3,716,654 1,617,747 1971 … … … … 9,033 11,759,057 3,966,527 2,126,592 * New provisions for penalties and for the recovery of tax underpaid were introduced by the Finance Act, 1960; and the previous penalty code was repealed. The settlement of cases affected by these provisions was virtually at a standstill whilst the Finance Bill was before Parliament. † For years after 31st March, 1960 the figures for penalties include interest chargeable under the provisions of Section 88, Taxes Management Act 1970 (formerly Section 58, Finance Act 1960). The figures do not include smaller cases of under-assessment, mostly concerning interest received or credited without reduction of tax.