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Finance Act 1972
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- UK Public General Acts
- 1972 c. 41
- PART II
- Section 53
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53Purchase tax: alteration of rates
Subject to any new order of the Treasury under section 2 of the [1963 c. 9.] Purchase Tax Act 1963, Part I of Schedule 1 to that Act (chargeable and exempt goods and rates of tax) as amended shall have effect as from 22nd March 1972 with the substitution for any reference to 45 per cent. or 30 per cent. of a reference to 25 per cent.
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