Mr. Whiteasked the Chancellor of the Exchequer whether Purchase Tax authorities have power to demand certified copies of trading and profit and loss accounts, balance sheets and/or costings in respect of any line produced by a manufacturer?
§ Sir K. WoodUnder Regulation 14 of S.R. and O. 1940, No. 2194, the Commissioners of Customs and Excise are empowered to require the production of traders' books and accounts and other documents of whatever nature, as well as any information, relating to goods liable to Purchase Tax.