§ Sir A. Spearmanasked the Chancellor of the Exchequer whether the delivery of goods via the Post Office would qualify as delivery outside the United Kingdom for the purpose of Clause 21 (2)(a)of the Finance Bill.
§ Mr. PowellI am advised that if a company purchased in this country goods for resale abroad and the goods were sent by post to that company outside the United Kingdom and the contract of sale required that they should be delivered outside the United Kingdom, the company would not be disqualified under Clause 24 (2)of the Finance Bill by reason of that transaction.