§ Sir A. Baillieasked the Chancellor of the Exchequer whether, in his next Budget, he will consider waiving the Purchase Tax on farming implements which are sanctioned as vitally necessary by the county war agricultural committees?
§ Sir K. WoodFarming implements are not subject to Purchase Tax as such. If my hon. and gallant Friend is aware of any case in which Purchase Tax has been charged on vitally necessary farming implements perhaps he would let me have particulars.