§ Mr. KELLYasked the Chancellor of the Exchequer whether, in the collection of the Petrol Duty, reasonable credit facilities can be afforded to small businesses, in view of the financial inconvenience which will otherwise be caused to traders with slender resources?
Mr. SAMUELI am not quite sure of the class of business the hon. Member has694W in mind, but I imagine that in the case of petrol, as in the case of dutiable commodities generally, duty will have been paid at a stage considerably prior to its reaching the hands of small dealers and retailers. In any case, when the Finance Bill becomes law, I could not contemplate making an exception in the case of petrol to the universal rule that Customs duties are payable on the delivery of the goods for home consumption.