HC Deb 17 June 1952 vol 502 c963
3. Mr. Shepherd

asked the Chancellor of the Exchequer if, in view of the increasing area of goods brought under Purchase Tax through the adoption of the D scheme, he has considered asking the Customs and Excise to be more liberal in the granting of Purchase Tax certificates.

The Chancellor of the Exchequer (Mr. R. A. Butler)

I fear that we must adhere to the general principles which my hon. Friend the Financial Secretary explained during Committee stage of the Finance Bill, though that does not preclude the consideration of individual cases on their merits consistently with those principles.

Mr. Shepherd

Would my right hon. Friend bear in mind that many people who were previously refused certificates for justifiable reasons, now have a substantial trade in taxable goods, and that they now merit further consideration?

Mr. Butler

My hon. Friend explained the general manner in which this matter was envisaged and administered and we must adhere to certain general principles. I will certainly bear in mind what my hon. Friend says.