§ Mr. COOPERasked if the Chancellor of the Exchequer will consider the advantage to the nation and the Treasury of imposing a substantial export duty on works of art that are permanently leaving the United Kingdom?
§ Mr. ILLINGWORTHMy right hon. Friend is always willing to consider possible new sources of revenue.
§ Mr. COOPERMay I ask if it is not his opinion that the consumer always pays the tax, in which case no one can possibly suffer by the imposition of such a tax?
§ Mr. ILLINGWORTHIt all depends who the consumer is.