§ Mr. de Rothschildasked the Financial Secretary to the Treasury whether 20 per cent. of Excess Profits Tax payable by farmers is to be returned to them in the form of post-war credit?
§ Mr. AsshetonI would refer my hon. Friend to the provisions of Section 37 of the Finance Act, 1942, under which any person paying Excess Profits Tax at the 100 per cent. rate will be entitled to a postwar credit, subject to the conditions that are in due course to be laid down by Parliament being satisfied.