Catalogue description Customs and Excise: VAT/Car Tax Division and predecessor: Car Tax Files
Reference: | CUST 140 |
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Title: | Customs and Excise: VAT/Car Tax Division and predecessor: Car Tax Files |
Description: |
This series contains records of the Purchase Tax Division and VAT/Car Tax Division comprising car tax policy files and examples of casework. |
Date: | 1949-1991 |
Held by: | The National Archives, Kew |
Former reference in its original department: | TCT file series |
Legal status: | Public Record(s) |
Language: | English |
Creator: |
Board of Customs and Excise, Purchase Tax Division, 1940-1973 Board of Customs and Excise, VAT/Car Tax Division, 1976-1992 |
Physical description: | 39 file(s) |
Access conditions: | Subject to 30 year closure unless otherwise stated |
Immediate source of acquisition: |
Board of Customs and Excise |
Accumulation dates: | File series ran from 1972 to 1994 |
Selection and destruction information: | Important policy files only have been selected together with four examples of casework files. |
Accruals: | No future accruals expected |
Administrative / biographical background: |
Car Tax was introduced in 1973 under the control of the Purchase Tax Division. Control was subsequently passed to VAT/ Car Tax Division. The tax was abolished in 1992. |
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