Finance Act 1951

4Group 11 shall be amended as follows:—

(a)in paragraph (f) (which specifies invalid chairs as exempt) there shall be added at the end of the first column the words " commode chairs, commode stools and over-bed tables ";

(b)in paragraph (i) (which lists certain vessels as not chargeable under the Group unless made of certain specified materials) there shall be substituted for the words " and fids for use with such vessels " the words " fids for use with vessels so designed, serving trays, bread boards, bowls and jugs and ewers ";

(c)for paragraph (k) (which lists as exempt dustbins, buckets, pails and sanitary pans and lids therefor) there shall be substituted the following paragraph:—

(k) dustbins, buckets, pails, sanitary pans, chambers, urinals, commode pans, and lids for any of those articles, pedal-operated sanitary bins, coal hods and coal scuttlesExempt;

(d)for paragraph (r) (which specifies certain baths as exempt) there shall be substituted the following paragraphs:—

(r) baths, wash tubs, wash boards, ironing boards, shields and stands for smoothing irons or pressing irons, clothes line posts, clothes pegs, clothes props and clothes airers (other than heated airers)Exempt
(s) hot-water bottles and stoppers thereforExempt
(t) metal pot scourers and steel woolExempt
(u) pastry boards and rolling pinsExempt
(v) coal or cinder sieves and siftersExempt.