HC Deb 01 May 1940 vol 360 c743

29. "That—

  1. (a) provision shall be made for charging a tax in respect of purchases of goods from wholesale sellers and in respect of such other transactions relating to goods as may be provided by any Act of the present Session, subject to such exceptions and limitations as may be thereby provided;
  2. (b) the Treasury shall have power to make orders for bringing the tax into operation and for prescribing the rate of the tax from time to time;
  3. (c) an order made by the Treasury for the purposes of the preceding paragraph shall not have effect unless it is approved by a Resolution of this House, but if approved may have effect as from such date as may be specified in the order."

First, Second, Third and Fourth Resolutions agreed to.