§ Mr. Errollasked the Chancellor of the Exchequer why the Explanatory Note to Statutory Instrument No. 60 of 1951 does not make it plain that the effect of the Instrument is to levy Purchase Tax on stationery produced by firms for their own internal use.
§ Mr. GaitskellI am advised that an Explanatory Note appended to a Statutory Instrument must not purport to construe the law and thereby usurp the functions of the courts. The Explanatory Note to Statutory Instrument, 1951, No. 60, therefore states the effect of the Instrument on the provisions of the Act in question but does not attempt to interpret those provisions in relation to any particular processes or persons performing them. I must, however, admit that this Explanatory Note is by no means easy to understand and I have asked those concerned to take special care to make these notes clearer in future. I may add that Notice No. 77D, issued by the Commissioners of Customs and Excise, explains the official view of the effect of the Order.