HC Deb 14 March 1945 vol 409 c247W
Mr. Spearman

asked the Chancellor of the Exchequer if he will give an assurance that no class of goods will be exempted from the operation of the Purchase Tax without long notice so that traders will not lose the tax they have paid on unsold goods.

Sir J. Anderson

When fixing the period of notice to be given of any exemption from Purchase Tax the consideration to which my hon. Friend draws attention is, of course, important, but it is not the only aspect to be considered, and I do not think it would be possible to lay down a general principle which would be a satisfactory guide in all the varying circumstances in which such exemptions might come into operation.