§ Mr. Darling
asked the Chancellor of the Exchequer (1) why the processing of waste paper for use in the production of paper and paper-board is classified as a distributive rather than a manufacturing process for inclusion in processes subject to Selective Employment Tax;
(2) why the processing of scrap steel to be used in steel smelting is classified as a distributive rather than a manufacturing process for Selective Employment Tax.
§ Mr. Taverne
Because in general such processing is carried out by dealers in scrap and waste, whose activities appear under Order XX of the Standard Industrial Classification.