§ 40. Mr. Critchley
asked the Chancellor of the Exchequer what research was carried out prior to the imposition of Purchase Tax on soft drinks.
§ Mr. Maudling
All available information about the products in question, the structure of the trade and the pattern of consumer expenditure was studied before the 1962 Budget. In the month between the announcement of the tax and its coming into effect there was further study and consultation with the trade organisations directly concerned.