HC Deb 12 February 1946 vol 419 c173
49. Sir G. Fox

asked the Chancellor of the Exchequer if, as the date for the introduction of the cubic capacity tax on motor-cars is of great importance to the motor-car industry, he will give an assurance that this tax will be introduced not later than 1st January, 1947.

Mr. Dalton

Yes, Sir. 1st January, 1947; will be the date of the change.