HC Deb 25 June 1941 vol 372 c1022
9. Mr. Creech Jones

asked the Under secretary of State for the Colonies on what grounds of public policy mining companies have been excluded from the Excess Profits Tax under Ordinance No. 1, 1941, of British Guiana?

Mr. George Hall

The gold and bauxite industries were excluded because they were already subject to special war taxation by way of export tax. Diamonds are also subject to an export duty, but no special war taxation is payable because of the unsatisfactory state of the industry.