asked the Chancellor of the Exchequer if he is aware that at 4.20 p.m. on Saturday, 17th April, at London Airport, Import Duty and other taxes, amounting to approximately £22, were imposed on Mr. Nat Fleischer, of New York, in respect of a presentation championship belt to be presented to Rinty Monahan, who recently won the world's flyweight championship; and, in view of the circumstances of the case, if he will refund the duty and tax which was levied on this gift.

Duty and tax were paid on deposit to obtain delivery of the belt whilst a claim to exemption was being considered. The amount paid has now been refunded.

Could not my right hon. Friend consider the general rule that obvious personal gifts to individual people should be exempt from tax?

There is no authority for that; but there is authority for cases such as those to which this Question refers.