§ Mr. Cluseasked the Chancellor of the Exchequer whether he is aware that certain multiple grocery firms distribute profits to their customers, in some cases at a definite proportion of is. in the £ on purchases; and whether these distributions of profits are subjected to Income Tax.
§ Mr. DaltonAny rebate granted by a trader to a customer in respect of his purchases is deductible in computing the traders profits and is not income of the customers.