HC Deb 20 April 1971 vol 815 c373W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer why he will not include in the Finance Bill provision to make taxable promotional gifts offered by petrol companies, in order to provide an incentive to them to lower retail prices rather than offer such gifts.

Mr. Patrick Jenkin

If the seller thinks his customers prefer gifts to lower prices, he should be free to conduct his business accordingly without fiscal or other penalties.