§ Mr. L. SMITHasked the Financial Secretary to the Treasury whether heavy oil for use in road vehicles and purchased before 8th August will pay the increased duty imposed under the Budget if used after the date referred to?
§ Mr. COOPEROn and after 8th August no heavy oil which has not paid the increased duty of 8d. per gallon may be used as fuel in road vehicles. Stocks of heavy oils remaining in the hands of users or dealers on 8th August which have been rebated and therefore have only borne the existing duty of 1d. may, however, be so used provided that the full duty of 8d. is paid—that is, provided the amount of the rebate (7d. per gallon) is repaid to the Customs. I would add that full and detailed information as to the procedure in this respect, and in regard to the new duty generally, will be issued in due course.