§ 100. Mr. Errollasked the Chancellor of the Exchequer by what procedure a purchaser may recover Purchase Tax on an article sent by a retailer direct to an address outside the United Kingdom.
§ Mr. JayThere are means by which a retailer can supply, or arrange for the supply of, tax free articles direct to a foreign address. But to arrange for the repayment of tax on goods in retail stock which have already borne tax would involve more elaborate machinery than the volume of such trade would justify.