HC Deb 10 January 1977 vol 923 c409W
Mr. Ian Lloyd

asked the Chancellor of the Exchequer what other categories of consumer durables, namely, motor vehicles, jewellery, pictures and antiques, are notified to the Inland Revenue; for how long this has taken place; and on whose authority this has been done.

Mr. Robert Sheldon

Returns have been made to the Inland Revenue by auctioneers and persons carrying on a trade of dealing in tangible movable property under the provisions of Section 25(7) Taxes Management Act 1970. The first returns were called for in July 1969.