§ 84. Mr. Ronald Bellasked the Chancellor of the Exchequer whether he will give further consideration to the difficulties of retail traders who, when Purchase Tax on articles is reduced, are left with stock on their hands on which the higher rate of tax has already been paid; and if he will make a further attempt to find a solution to this problem.
§ Mr. du CannThis matter was the subject of an inquiry in 1952–53 by an independent Committee under the Chairmanship of Sir Maurice Hutton. The Committee, who examined the problem very thoroughly, were not able to find a comprehensive answer to it and, despite constant re-examination, none has been found since. The basic considerations on which the Committee reached their conclusions, which were accepted by the Government, have not changed and, therefore, no useful purpose would be served by a further inquiry.