HC Deb 16 December 1964 vol 704 c97W
Mr. Ellis Smith

asked the Chancellor of the Exchequer if he will seek to remove the restrictive effect of Pay As You Earn on all hours worked over 42 a week and on all hours worked over 30 a week for those employed on exports.

Mr. Callaghan

I am not persuaded that special tax treatment would be right in principle; moreover it would be unsatisfactory in practice.