§ 32. Sir J. D. REESasked the Chancellor of the Exchequer whether he is aware 252 that the Excise officials engaged in enforcing the Immature Spirits Act only recognise as the age of blends the age of that whisky in such blend which is the least, mature, instead of the average age of all the whiskies blended; and whether he will arrange that this interpretation of the Act, for which no justification is supplied by the letter thereof, shall not be adopted by such officials in future?
§ Mr. McKENNAThe answer to the first part of the question is in the affirmative. The action of the Excise officials does not seem to me to conflict with the provisions of the Immature Spirits Act, but the whole question of the treatment of blends is now under consideration.
§ Sir J. D. REESIn dealing with this matter, will the right hon. Gentleman bear in mind the fact that this Act was very reluctantly passed by this House at the urgent request of his predecessor?
§ Mr. McKENNAI will bear in mind all relevant facts, but I can only recognise that the Act is now an Act of Parliament, and it has been passed by this House.
§ Sir G. YOUNGERIs the right hon. Gentleman aware that the enforcement of this rule in cases where very large quantities of immature spirits were in existence under a small tax will inflict a very great hardship?
§ Mr. McKENNAAs I have stated in answer to the question, the whole matter of the treatment of these claims is now being considered.