HC Deb 28 January 1954 vol 522 c261W
59. Sir W. Smithers

asked the Chancellor of the Exchequer what bodies he consulted before the reductions, recently announced, in Purchase Tax were made; and under what authority those reductions were made.

Mr. Boyd-Carpenter

For obvious reasons it is not and cannot be the practice to consult non-official bodies about impending changes in taxation. But due regard was had to the representations which had been made by hon. Members and by the trade and other organisations concerned. The alterations were made under Section 21 of the Finance Act, 1948.