§ Mr. A. Edwardsasked the Chancellor of the Exchequer whether he will clarify the position with regard to Excess Profits Tax post-war repayments, so as to enable companies to include it in their financial statements?
§ Sir K. WoodI would refer my hon. Friend to the provisions of Section 28 of the Finance Act, 1941, which provides for the post-war Excess Profits Tax repayment. As my hon. Friend will see, the conditions under which repayment will be granted are a matter to be determined by Parliament hereafter