§ Mr. JEREMIAH MacVEAGHasked the Chancellor of the Exchequer whether he can say if the proposed tax on petrol includes gasoline or refined petrol used for lighting purposes?
§ Mr. LLOYD-GEORGEGasoline or refined petrol comes within the definition of motor spirit. But if the hon. Member will refer to clause 65 of the Finance Bill he will see that the intention is not to tax motor spirit used for purposes other than supplying motive power for motorcars. It will be a matter for decision by the Commissioners of Customs and Excise whether the spirit may be delivered duty free for such purposes under such192W conditions as they may impose for the protection of the Revenue, or whether duty must be paid on the spirit and a claim for repayment subsequently made.