§ 54. Mr. Boyd-Carpenterasked the Chancellor of the Exchequer whether he has considered the representations made to him by the Kingston-upon-Thames Chamber of Commerce on the subject of the inability of traders to claim refunds of Purchase Tax on goods held in stock on occasions when Purchase Tax is officially withdrawn or reduced; and what action he proposes to take in this matter.
§ Sir S. CrippsYes, Sir; but there is no legal authority for refunding the tax in such circumstances and it would be impracticable to attempt to do so.
§ Mr. Boyd-CarpenterHas the right hon. and learned Gentleman considered the widespread hardship which this kind of thing causes, and if there be no legal authority is he not contemplating taking some?
§ Sir S. CrippsNo, Sir.