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 Harold Lever Mr Harold Lever , Manchester Cheetham 12:00 am, 3rd December 1968

I shall not attempt at this late hour, without notice, to give an exhaustive legal definition of a very interesting area of Customs law. I shall be happy to write to the hon. Gentleman. What a man carries in his bag with him would be regarded as his personal effects. A man may have personal effects apart from any travelling with him. They are already dealt with by existing duty law and are exempt from duty in the case I have mentioned. The hon. Gentleman is engaged in an unnecessary, niggling anxiety. I am not complaining about that. I think he is troubling himself unnecessarily. I shall be very happy to write to him setting out more comprehensively the technical legal definitions which he seeks.