§ Mr. JAMES HOPEasked the Chancellor of the Exchequer under what statute it would be necessary to charge Excise duty on sugar beet grown in the United Kingdom?
§ Mr. FELLasked the Chancellor of the Exchequer if he will state under what statute it is necessary to put an Excise duty on sugar manufactured in this 1151 country from beet because there is a Customs duty on sugar imported into this country?
§ The CHANCELLOR of the EXCHEQUER (Mr. Lloyd-George)It is held—although the question has not yet been settled—that the terms of the Sugar Convention Act, 1903, are such as to necessitate a charge of Excise duty on sugar manufactured from sugar beet grown in the United Kingdom, but I am advised that the actual charge of duty would have to be the subject of special legislation.
§ Mr. LLOYD-GEORGEI am not aware that there is any distinction between the two.
§ Mr. JAMES HOPEDoes that mean that is the opinion of the Law Officers?
§ Mr. LLOYD-GEORGENo; it is the assumption on which the Excise authorities have acted up to the present. I am not sure that the opinion of the Law Officers has been sought on the subject. If it should be necessary, I will ascertain it before any further steps are taken.