Exemptions and Reliefs

Part of Clause 2 – in the House of Commons at 12:00 am on 3rd December 1968.

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Photo of Mr David Mitchell Mr David Mitchell , Basingstoke 12:00 am, 3rd December 1968

I wish to draw attention to a problem which arises in my constituency, and which is not covered by the Schedule. A firm in my constituency exports diamond drills for drilling through rock in various parts of the world. The drills become battered beyond imagination in use, and have to be re-imported here when that happens. The diamonds are then picked out of the battered piece of metal, put on to a new metal base, and re-exported. So far as I can see this will not be covered, and I ask the Minister to ensure that it is, by putting forward an Amendment to the Schedule when we reach it.