Catalogue description HM Customs and Excise: Purchase Tax Division: Registered Files (PT Series)
Reference: | CUST 123 |
---|---|
Title: | HM Customs and Excise: Purchase Tax Division: Registered Files (PT Series) |
Description: |
These records detail the development and application of Purchase Tax. |
Date: | 1918-1976 |
Arrangement: |
The records are arranged in former reference order thereby reflecting their original administrative order. |
Held by: | The National Archives, Kew |
Former reference in its original department: | PT file series |
Legal status: | Public Record(s) |
Language: | English |
Creator: |
Board of Customs and Excise, Purchase Tax Division, 1940-1973 |
Physical description: | 70 file(s) |
Access conditions: | Open |
Immediate source of acquisition: |
from 2003 to 2011 Board of Customs and Excise |
Custodial history: | Since the files ceased to accrue they have remained in the custody of HM Customs and Excise. |
Accumulation dates: | File series ran from 1918 to 1972 |
Selection and destruction information: | These records have been selected as they document the management of economy (2.2.1.2 of PRO's Acquisition Policy). |
Accruals: | No future accruals expected. |
Administrative / biographical background: |
The Purchase Tax Division was set up in 1918 as one of the Administrative Divisions of the Secretaries' Office. In 1933, it became part of the newly formed Valuation Branch which comprised 15 Executive Sections engaged on valuation and exchange control duties. For Purchase Tax, the function of the Branch gathered information about trade practices, channels of distribution, wholesale prices, margins of profit etc. and ensured that an appropriate and uniform level of tax value corresponding to the statutory definition was adopted generally in the various trades effected by the tax. |
Have you found an error with this catalogue description? Let us know