§ Mr. O'MALLEYasked the Chancellor of the Exchequer if, in the event of the proposed extra duty of 3s. 9d. per proof gallon on spirits being finally fixed below that amount, will the difference be at once refunded, without any deductions, to those who may have paid such extra duty; and if he will state whether interest will be allowed on the refund, and, if so, at what rate?
§ Mr. LLOYD-GEORGEIn the event of a proposed extra duty being finally fixed by the Finance Act below the amount specified in the Bill without any provision being made by the Act in respect of such duty levied before the passing of the Act under the Resolution of the House of Commons, the difference would be refunded, but no interest would be allowed.