HC Deb 27 June 1973 vol 858 c358W
Mr. Faulds

asked the Chancellor of the Exchequer whether it is his intention that the certificates required under paragraph 5 of Customs and Excise notice No. 712 in respect of sales of works of art and antiques are to be shown on both the original and the copy sales invoice, bearing in mind the wording of that paragraph.

Mr. Higgins

Only the copy invoice retained by the seller need bear the certificate. The seller must also have an invoice covering his acquisition of the article; if he prepared that invoice himself, it must bear the required certificates.