§ Mr. Kinseyasked the Chancellor of the Exchequer if he will publish details of the records Customs and Excise will require retailers to keep, to enable them to get credit for the purchase tax elements in stocks held on 31st March, 1973.
§ Mr. HigginsDetails of the rebate scheme for unsold purchase tax-paid stocks will be published by Customs and Excise as soon as possible. Traders should preserve their suppliers' invoices for purchase tax goods for resale which338W dividends at will. I see no reason to suspend measures designed solely to discourage the avoidance of tax.