§ 48. Mr. Messerasked the Chancellor of the Exchequer whether he is aware that Purchase Tax is being paid twice over on certain manufactured articles which are made from materials on which Purchase Tax has already been paid; and whether he will take action to deal with this anomaly?
§ Sir K. WoodI am aware that such representations have been made. This question arises mainly in connection with the position of small unregistered wholesalers and manufacturers, and I would accordingly refer my hon. Friend to the replies given on 3rd December and 19th December to my hon. Friends the Members for North-East Bethnal Green (Mr. Chater) and Dewsbury (Mr. Riley).
§ Mr. MesserIs the right hon. Gentleman not aware that a ruling was given as a result of which financial arrangments were made, that subsequently that ruling was altered, and consequently great hardship was caused, and is there no way by which this difficulty can be overcome?
§ Sir K. WoodYes, Sir, I have been considering whether further steps can be taken.