HC Deb 17 July 1952 vol 503 c163W
21. Mr. Beswick

asked the Chancellor of the Exchequer if he is aware that under the D scheme wholesalers are often involved in considerable work collecting as little as one penny tax on invoices of as much as £100 to £200; and if he is prepared to take steps to eliminate this uneconomic work.

Mr. Boyd-Carpenter

No. Some work is inevitable in calculating the tax under the D scheme, but I do not think it is anything like so serious as the hon. Member suggests.