Colonel Hutchisonasked the Chancellor of the Exchequer by what statutory provision relating to Purchase Tax His Majesty's Customs and Excise demand, under threat that legal penalties may be imposed, that a trader shall produce for inspection his profit and loss account and give information in respect of his mortgages, as this account and information have no relationship to the traders' purchase taxable transactions.
§ Sir S. CrippsThe relevant provision is Section 20 of the Finance Act, 1946, though I am not aware that it is used in 227W the manner suggested. If however the hon. Member will let me have particulars of any case he has in mind, I will look into it.