§ Mr. Rowlandasked the Chancellor of the Exchequer if it would be administratively possible to distinguish between tobacco used in the manufacture of 33W cigarettes and tobacco used for the manufacture of cigars and pipe tobacco with a view to levying different rates of tax on the two types of tobacco.
§ Mr. MacDermotThere is no sufficiently clear line of distinction between these two types of tobacco to provide a basis for differential taxation.