Finance Act 1968

Section 5.

SCHEDULE 6 Amendments to Part I of Schedule 1 to [1963 c. 9.] Purchase Tax Act 1963

1 For any reference to 11% or 16 ½ % there shall be substituted a reference to 12 ½ % or, as the case may be, 20%.

2 Except in the following places, namely, Groups 1, 2, 4, 8, 9, 16 and 17, paragraph (c.) of Group 19, Groups 22, 24 and 25, paragraph (a) of Group 26, Group 29, paragraphs (a) and (b) of Group 30, and Groups 31 and 32, for any reference to 27 ½ % there shall be substituted a reference to 33 ⅓ %.

3 In the following places namely, paragraph (b) of Group 1, paragraph (b) of Group 2, paragraphs (a) and (b) of Group 4, paragraph (a) of Group 8, paragraph (b)(i) of Group 9, paragraph (b) of Group 16, paragraph (c) of Group 19, Groups 22 and 25, paragraph (a) of Group 26, Group 29 and paragraphs (a) and (b) of Group 30, for any reference to 27 ½ % there shall be substituted a reference to 50%.

4 In Group 14, paragraph (2) of the exemptions shall be omitted.

5 In Group 17, for the words " Articles not comprised below in this Group .... 27 ½ % " there shall be substituted the words—

“(a) Articles not comprised below in this Group	33 ⅓ %
(b) Articles not comprised below in this Group which are made wholly or partly of gold, silver or other precious metal (not including base metal which is coated or plated with precious metal).	50%”

6 After Group 19 there shall be inserted the following:—

“GROUP 19A
(a) Instruments, whether or not complete, which are, or if complete would be, suitable for the reproduction of sound recorded on magnetic tapes or on other recording material, whether or not those instruments are, or if complete would be, suitable also for so recording sound, and parts thereof and accessories thereto.	33 ⅓ %
(b) Sound records on magnetic tape or on other recording material, other than records of a kind not produced in quantity for general sale.	50%
(c) Containers (not comprised in any other Group) for records falling within paragraph (b) above.	50%
Not chargeable under this Group 1. Tape recorders and reproducers suitable only for scientific or industrial use, and parts and accessories suitable only for use therewith. 2. Instruments suitable only as office appliances for the recording or reproduction of speech, and parts and accessories suitable only for use therewith.
Exempt Sound records for the reproduction of speech, specially adapted for the use of the blind; and instruments specially designed for the reproduction of sound from such records.”

7 For Group 24 there shall be substituted the following:—

“GROUP 24
(a) Photographic cameras and photographic enlargers, lenses and other parts of and accessories to photographic cameras and photographic enlargers.	50%
(b) Cinematograph projectors, filmstrip and slide projectors, and parts thereof and accessories thereto; projection screens not exceeding 35 square feet in area; and slide viewers and slide containers, except viewers 6r containers for use with slides exceeding 3 inches in width.	50%
(c) Unexposed sensitized photographic paper, cloth, plates and film.	50%
Exempt (1) Cinematograph cameras and cinematograph projectors for film of standard width, and parts and accessories suitable only for use therewith. (2) Cameras, enlargers, cinematograph and filmstrip projectors, and parts thereof, and accessories thereto, being articles suitable only for industrial, scientific or military use. (3) Epidiascopes, projectors for use with slides exceeding 3 inches in width, and parts and accessories suitable only for use therewith. (4) Photographic paper, cloth, plates and film, the following:— (i) cinematograph film of standard width; (ii) X-ray plates, film and paper; (iii) ferro-prussiate and ferro-gallic paper and cloth; (iv) dye-line paper, cloth and film; (v) document base paper, transparent tracing paper base and tracing cloth.”

8 In Group 30, in paragraph (a), for the words "comprised in Group 2 " there shall be substituted the words " comprised below or in any other Group ".

9 For Group 31 there shall be substituted the following:—

“GROUP 31
comprising Toilet requisites, except face cloths and towels.
(a) Brushes (other than toothbrushes), combs, scissors, nippers, knives, razors, razor blades, razor strops, razor sharpeners, dry shavers and dry shaver heads, mirrors, sponges, dental sticks and toothpicks.	33 ⅓ %
(b) Other articles not comprised below in this Group.	50%
Exempt Toothbrushes; toilet paper.”

10 For Group 32, there shall be substituted the following:—

“GROUP 32
comprising Perfumery; and toilet preparations, whether medicated or not, including cosmetics.
(a) Perfumery	50%
(b) Soap made up for sale as toilet soap; soap substitutes made up for sale as substitutes for toilet soap; baby dusting powders; shaving creams; shampoos; dentifrices; eye" lotions, mouth washes and antiseptics; calamine lotion and similar alleviating preparations, unperfumed.	33 ⅓ %
(c) Other articles.	50%”