§ Sir R. Taskerasked the Chancellor of the Exchequer whether the exemption allowed to county councils to supply stationery to themselves and to other autonomous authorities free of Purchase Tax can be extended to manufacturers of stationery for use in their own business?
§ Sir K. WoodManufacturers of stationery for sale are required to be registered under the Finance (No. 2) Act, 1940, and this involves liability to Purchase Tax on any stationery which they retain for their own use. But corporations or other persons who are not carrying on a business in chargeable goods are not required to be registered, and consequently they are free to have stationery made for them from their own paper without incurring liability to tax, though they have to bear any tax payable on the paper when they buy it.