§ 58. Mr. Summersasked the Chancellor of the Exchequer if he will arrange for envelopes overprinted "Election Communication," to be exempt from Purchase Tax, as is the case with the contents of such envelopes.
§ Sir S. CrippsEnvelopes of this description, unlike the election communication which they contain, must be treated as stationery and are therefore chargeable with Purchase Tax. So far as any changes in Purchase Tax are concerned, I cannot anticipate my Budget Statement.
§ Mr. Rodgersasked the Chancellor of the Exchequer what action he proposes to take to stop the great amount of Purchase Tax evasion resulting from large buyers of print supplying their own paper, and having it processed.
§ Sir S. CrippsI cannot accept the implication as to the extent to which tax is avoided in this manner, but the matter is being kept under review.