Finance Act 1946

Amendments of Third Column.

• Opposite the entry relating to headgear and immediately after the entry relating to protective helmets there shall be inserted the following entry:—

  “Wigs.”

• In the entry relating to textile articles of a kind used for domestic purposes, soft furnishings and bedding, the words " (other than upholstered mattresses with interior springs) " shall be deleted.

• Opposite the entry relating to articles of china, porcelain, earthenware, stoneware or other pottery ware and after the entry relating to sanitary ware there shall be inserted the following entry:—

  “Articles of china, porcelain, earthenware, stoneware or other pottery ware of a kind used in the preparation or serving of food or drink.”

• Opposite the entry relating to glassware there shall be inserted the following entry:—

  “Glassware of a kind used in the preparation or serving or food or drink not being cut glass.”

• Opposite the entry relating to furniture and immediately before the entry relating to picture frames mere shall be inserted the following entry:—

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

• Opposite the entry relating to tamp chimneys and other illuminating glassware and immediately before the entry relating to domestic cooking and heating appliances there shall be inserted the following entry :—

  “Glass chimneys and similar primary glasses being chimneys and glasses designed for oil or candle lamps.”

• Opposite the entry relating to domestic cooking and heating appliances and immediately before the entry relating to domestic refrigerators there shall be inserted the following entries :—

  “Accessories for domestic stoves, grates, ranges and fireplaces of the following descriptions :— Firebricks and similar articles designed for use as fuel economizers. Trivets and similar articles. Fireguards.

  Thermal insulation covers designed for domestic water systems.

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

  Smoothing irons and pressing irons, being irons of a kind used for domestic purposes.”

• Opposite the entry relating to portable lamps and hand torches and after the entry relating to hurricane lamps and other lamps there shall be inserted the following entries :—

  “Hand lamps designed for operation from electric mains.

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

  Signal gantry lamps.

  Acetylene cap lamps and acetylene hand lamps.”

• Opposite the entry relating to electric dry batteries and immediately before the entry relating to batteries designed for deaf aid appliances there shall be inserted the following entry :—

  “Electric dry batteries of not more than 6 volts.”

• Opposite the entry relating to cutlery suitable for domestic or personal use and immediately before the entry relating to appliances specially designed for persons not having the full use of their arms there shall be inserted the following entry :—

  “Clasp knives (but not including razors or goldsmiths' and silversmiths' wares).”

• Opposite the entry relating to articles of ironmongery and hardware there shall be inserted the following entries :—

  “Hollow-ware of iron or steel (whether enamelled or not), aluminium, magnesium, copper or brass, being articles of a kind used in the preparation or serving of food or drink.

  Vermin traps.”

• Opposite the entry relating to projectors for sub-standard film or for slides there shall be inserted the following entry :—

  “Projectors for slides (including projectors for film-strips but not including cinematograph projectors).

  Lenses and other parts of, and accessories to, projectors exempted as aforesaid.”

• Opposite the entry relating to unexposed sensitised photographic paper, etc., and after the entry relating to X-ray plates, film and paper and other articles there shall be inserted the following entry :—

  “Sensitised document base paper, transparent tracing paper base and tracing cloth.”

• Opposite the entry relating to clocks and watches and other articles there shall be inserted the following entry :—

  “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.”

• Opposite the entry relating to appliances, apparatus, accessories and requisites for sports, games, gymnastics or athletics there shall be inserted the following entry :—

  “Vessels primarily designed for propulsion otherwise than by the occupants themselves, and parts of, and accessories to, such vessels.”

• Opposite the entry relating to fancy or household goods made wholly or partly of celluloid, bakelite or other plastic material there shall be inserted the following entry :—

  “Articles of celluloid, bakelite or other plastic material derived from cellulose, casein, papier mache or synthetic resin being articles of a kind used in the preparation or serving of food or drink.”

• Opposite the entry relating to pictures, prints, engravings, photographs and other articles there shall be inserted the following entry :—

  “Cinematograph films, film-strips and lantern slides, being films, film-strips and slides containing pictures for exhibition by means of a projector.”