asked the Chancellor of the Exchequer why no explanatory note accompanies S.R. & O., 1947, No. 51, entitled the Theobromine (Cocoa Drawback) Regulations, 1947.

I did not consider that an explanatory note was necessary. These regulations were discussed with the firms concerned, who are quite satisfied with them, and quite familiar with the procedure.

Is that any reason why the understanding of the Order by hon. Members of this House should not be facilitated by an explanatory note?

I would have thought the intelligence of the hon. Member was sufficient to understand the Order as it was published.