HC Deb 21 April 1950 vol 474 c475

"That it is expedient to amend the law with respect to the National Debt and the public revenue, and to make further provision in connection with finance, so, however, that this Resolution shall not extend to the making of amendments of the law relating to purchase tax except amendments, if any, reducing the first, second or third rate of the tax generally for all goods to which the rate applies."