Finance Act 1947

Section 11.

SIXTH SCHEDULE PURCHASE TAX : AMENDMENTS OF SEVENTH SCHEDULES TO FINANCE (No. 2) ACT, 1940, AND FINANCE ACT, 1942, CONSEQUENTIAL ON EXEMPTIONS AND REDUCTIONS PROVIDED BY FIFTH SCHEDULE TO THIS ACT.

PART I Amendments consequential on Exemptions and Reductions operating from 16th April 1947.

Amendments of Seventh Schedule to Finance (No. 2) Act, 1940.

REFERENCE TO PLACE FOR MAKING AMENDMENT	AMENDMENT
In the first column, the entry relating to carpets, rugs, mats, linoleum and other floor coverings.	Substitute :— “Carpets, carpeting, mats and matting, being articles of textile material, rugs, and wooden floor coverings.”
In the second column, opposite the entry directed to be substituted for the entry in the first column relating to carpets, rugs, mats, linoleum and other floor coverings.	Insert:— “Floor coverings, including linoleum, but not including— (a) carpets, carpeting, mats or matting, being articles of textile material; (b) rugs; (c) wooden floor coverings.”
In the second column, opposite the entry in the first column relating to articles of china, porcelain, earthenware, stoneware, or other pottery ware.	Insert:— “Chambers not supplied as part of a toilet service, and chair pans and commode pans and lids for such chambers and pans as aforesaid.” “Hot water bottles of a kind designed for use as bed warmers or foot warmers.”
In the second column, opposite the entry in the first column relating to appliances, apparatus, accessories and requisites for sports, games, gymnastics or athletics.	Insert:— “Requisites for cricket of the following descriptions,—bats, balls, stumps and bails, and wicket-keepers' and batsmen's pads and gloves.” “Footballs and parts of footballs, and footballers' shinguards.” “Requisites for hockey, but not for ice hockey, of the following descriptions,—sticks, balls, and shinguards.” “Boxing gloves.” “Rowing boats specially designed as racing boats.”
In the third column, after the entry relating to articles of china, porcelain, earthenware, stoneware or other pottery ware.	Insert:— “Domestic water filters designed to remove bacteria and other suspended impurities from drinking water by mechanical means, but not including filters also employing chemical reaction.”

Amendment of Seventh Schedule to Finance Act, 1942.

REFERENCE TO PLACE FOR MAKING AMENDMENT	AMENDMENT
In the entry relating to toilet requisites.	After " of all kinds except," insert " dental sticks, toothpicks and ", and after " razors and razor blades," insert " razor strops, razor sharpeners. "

PART II Amendments consequential on Exemptions and Reductions operating from 10th July, 1947.

Amendments of Seventh Schedule to Finance (No. 2) Act, 1940.

REFERENCE TO PLACE FOR MAKING AMENDMENT	AMENDMENT
In the first column, in the entries relating to projectors for sub-standard film and to parts of, and accessories to, cameras, enlargers and projectors.	Delete " Projectors for sub-standard film ", and for " enlargers or projectors " substitute " or enlargers. "
In the first column, after the entry relating to pencils, pens, &c.	Insert:— “Reproductions produced in quantity for general sale, irrespective of size, and whether plain or coloured, of such pictures, prints, engravings and similar articles as were executed more than one hundred years before the date on which tax becomes due in respect of the reproductions.”
In the second column, after the entry relating to floor coverings.	Insert:— “Floor coverings of the following descriptions :— Rush, grass, raffia, straw or reed woven mats and rash, grass, raffia, straw or reed woven matting; Woven mats and woven matting, being mats and matting whereof the warp of weft consists of tow of flax.”
In the second column, after the entry relating to rowing boats.	Insert:— “Requisites for shinty and hurley of the following descriptions,—sticks, balls and shinguards. Requisites for lawn bowls of the following descriptions,—bowls and jacks. Requisites for lacrosse of the following descriptions,—crosses, balls and gauntlets. Netballs. Requisites for athletics, the following,—throwing hammers and handles therefor, regulation shot, relay batons, discuses, vaulting poles, hurdles, and javelins and heads and shafts therefor. Inflatable leather balls made in panels or sections, and parts thereof. Racing oars, spoon-bladed, not less than 12 feet in length.”
In the third column, after the entry relating to haberdashery.	Insert " Children's safety reins and children's safety harness. "
In the third column, after the entry relating to thermal insulating covers.	Insert " Thermostats. "
In the third column, after the entry relating to hollow-ware of iron or steel.	Insert " Dustbins, buckets and pails and lids for any of those articles. "
In the third column, the entry relating to projectors for slides.	Substitute " Projectors for substandard film or for slides (including projectors for film-strips). "
In the third column, after the entry relating to passenger gliders.	Insert:— “Appliances, apparatus, accessories and requisites for sports, games, gymnastics and athletics, not being mechanically operated articles, the following,—swings, slides (including water chutes), see-saws, roundabouts and giant strides.”

Amendment of Seventh Schedule to Finance Act, 1942.

REFERENCE TO PLACE FOR MAKING AMENDMENT	AMENDMENT
The entry relating to pictures, prints, engravings, &c.	At end add :— “but excluding reproductions, irrespective of size, and whether plain or coloured, of such pictures, prints, engravings and similar articles as were executed more than one hundred years before the date on which tax becomes due in respect of the reproductions.”