HC Deb 02 June 1921 vol 142 c1234
84. Mr. BRIGGS

asked the Chancellor of the Exchequer if he will, as an alternative to the definite date of 31st August, 1921, laid down in paragraphs 1, 4, and 5 of Part I of the First Schedule of the Finance Bill, allow a period, such as 1st June to 31st August, during which a stocktaking date could be chosen which would coincide with a firm's customary stocktaking date: and is he aware that such opportunity would save considerable expenditure of effort and money for the trader whose customary stocktaking date is other than 31st August?


My right hon. Friend is not prepared to adopt the suggestion made by my hon. Friend, which would represent a serious departure from the principle upon which the proposals contained in the first part of the First Schedule of the Finance Bill are based.