Finance Act 1946

PART V Consequential Amendments of Seventh Schedule to Finance Act, 1942.

• In the entry relating to garments or footwear the words " or silk (except silk used for the stitching of seams and buttonholes) " shall be deleted.

• In the entry relating to headgear, ties, scarves, handkerchiefs, muffs, collars, cuffs and gloves the words " or silk (except silk asked for the stitching of seams and buttonholes) " shall be deleted.

• For the entry relating to walking sticks and canes there shall be substituted the following entry :—

  “Walking sticks and canes other than walking sticks and canes which, except for the ferrules, are wholly of wood.”

• In the entry relating to fabrics the words " Fabrics made wholly or partly of silk," shall be deleted.

• The entry relating to hair waving and hair drying machines shall be deleted.

• In the entry relating to garden furniture and garden ornaments the words " Garden furniture " shall be deleted.

• At the end of the entry relating to trunks, bags, wallets, jewel cases, pouches, purses, suit cases and similar receptacles there shall be added the following words " and not including articles designed for use solely for the purposes of any trade, profession, employment or vocation and unsuitable for use for other purposes. "

• The entries relating to the following articles shall be deleted :—

  • photographic cameras;

  • photographic enlargers ;

  • projectors ;

  • lenses and other parts of, and accessories to, cameras, enlargers and projectors ;

  • unexposed sensitised photographic paper, cloth, plates and film ;

  • musical instruments, including gramophones, player pianos and other similar instruments and accessories to, and parts of, musical instruments;

  • gramophone records and player-piano records ;

  • radio gramophones.