HC Deb 04 July 1940 vol 362 c1035W
Captain Nield

asked the Chancellor of the Exchequer whether he will permit the sale of cigarettes and tobacco duty free to members of the fighting Forces and to persons employed whole-time in the Defence Services?

Sir K. Wood

Apart from the difficulty of providing adequate safeguards for the revenue under such a far reaching extension of the existing arrangements, my hon. and gallant Friend's proposal would be open to the same objection as other proposals designed to relieve members of the Forces from the effects of additional taxation, namely, that such concessions would not be available to other sections of the community who are in a not dissimilar financial position.