§ As regards Customs and Excise, the supply of many dutiable articles is subject to restriction and control, so that the revenue is largely determined by this factor, and, in general, the estimates reflect this position. I have put the Purchase Tax estimate at £90,000,000—the amount actually received last year having been £110,000,000—in anticipation of the increasing effect of the Board of Trade limitations on manufacture and supply, coupled with the fact that the changes which I introduced in the tax last year will operate for a full year instead 969 of only a part, as in 1942–43. In the aggregate, the Customs and Excise estimate on the existing basis is put at £873,000,000, or £12,000,000 less than the revenue I received last year.