Purchase Tax

Part of Oral Answers to Questions — National Finance – in the House of Commons at 12:00 am on 4 May 1965.

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Photo of Mr Niall MacDermot Mr Niall MacDermot , Derby North 12:00, 4 May 1965

This is an argument which we encounter over many things purchased by local authorities for schools, but the general rule is that unless, as for example in the case of school desks, one can distinguish the article by its nature, the tax has to be paid.