Finance Act 1946

PART I Classes of Goods Becoming Exempt on 10th April, 1946.

• Upholstered mattresses with interior springs to which the mark shown in the Third Schedule to the Apparel and Textiles Order, 1942, is applied in a manner consistent with any requirements as to the manner of application thereof imposed by or under that Order or the Limitation of Supplies (Cloth and Apparel) Order, 1941, and having effect in relation to such goods.

• The following articles of a kind used in the preparation or serving of food or drink :—

  1.

  Articles of china, porcelain, earthenware, stoneware or other pottery ware.

  2.

  Glassware, not being cut glass.

  3.

  Hollow-ware of iron or steel (whether enamelled or not), aluminium, magnesium, copper or brass.

  4.

  Articles of celluloid, bakelite or other plastic material derived from cellulose, casein, papier mache or synthetic resin.

• Cupboards, dressers, draining boards and similar articles designed for use in kitchens.

• Electric kettles and other cooking utensils incorporating heating elements (but not including goldsmiths' and silversmiths' wares).

• Thermal insulation covers designed for domestic water systems.

• Portable lamps of the following descriptions :—

  1.

  Hand lamps designed for operation from electric mains.

  2.

  Head, side and tail lamps designed for use on railways.

  3.

  Signal gantry lamps.

• Accessories for domestic stoves, grates, ranges and fireplaces, of the following descriptions:—

  1.

  Firebricks and similar articles designed for use as fuel economisers.

  2.

  Trivets and similar articles.

• Epidiascopes.

• Sensitised document base paper, transparent tracing paper base and tracing cloth.

• Clocks designed for use as public clocks with dials not less than two feet in diameter or with dials having a diagonal measurement of two feet six inches or more.

• Typewriters, dictaphones, calculating machines and other office machinery. Cash registers.