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Exemptions and Reliefs

Part of Clause 2 – in the House of Commons at 12:00 am on 3rd December 1968.

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Photo of Sir John Hall Sir John Hall , Wycombe 12:00 am, 3rd December 1968

I am sorry to interrupt the hon. and learned Gentleman; I know that it is troublesome to have to keep bobbing up and down. Would he not realise, however, that there is a difference between the deposits and the raising of a tariff? In the raising of a tariff, there is one additional sum to be met, generally not very high, on a particular transaction. In this case, there is an additional charge for the interest to be paid on the money raised, but, above all, in many cases it is necessary to find a very large sum of money, the difficulty thus caused being quite different from that produced by the raising of a tariff.