§ 31. Sir J. D. REESasked the Chancellor of the Exchequer whether he could give the House any further information regarding the intentions of the Board of Customs and Excise in deciding the age of blends of whisky under the Immature Spirits (Restriction) Act; and whether he is aware that at present the Board is classing as under two years blends containing six other qualities of seven and upwards of seven years?
§ Mr. McKENNAUnder the Immature Spirits (Restriction) Act it is not competent for the Board of Customs and Excise to do otherwise than regard as inadmissible for home consumption blends of whisky containing a proportion of spirit less than two years old. I am considering, however, as I stated at the close of the Committee stage of the Finance Bill on the 29th ultimo, whether there are certain types of cases of special hardship which call for special treatment.
§ Mr. T. M. HEALYWill that in any way weaken the effect of this Act, to which some of us attach great importance?
§ Mr. McKENNAThe hon. and learned Gentleman's question refers to the last part of my answer, in which I state that I am considering whether there are certain types of cases of special hardship which call for special treatment. I do not contemplate any general weakening of the Act.
§ Mr. HEALYShall we have any opportunity of judging the action of the Department by Papers laid before the House?
§ Mr. McKENNAOn the Report stage of the Bill.
§ Sir J. D. REESCan it be raised tomorrow on the Report stage?
§ Mr. McKENNAYes. There is a Clause in the Bill dealing with immature spirits.