§ 59. Mr. GARDNERasked the Chancellor of the Exchequer if his attention has been drawn to the quantity of raw spirit sold as whisky; and if he will consider the possibility of reducing the duty on spirits which have been matured six years, with a further reduction for spirits matured 10 years?
§ Mr. CHURCHILLThe answer to the first part of the question is in the negative. I would point out to the hon. Member that under the Immature Spirits (Restriction) Act, 1915, whisky may not be delivered for home consumption as a beverage unless it has been matured for three years. With regard to the general question it is my duty always to consider every tax in all its aspects.