Motion made, and Question proposed, That the Purchase Tax (Alteration of Rates) (No. 1) Order (S.R. & O., 1947, No. 1865), dated 28th August, 1947, made by the Treasury under the Finance (No. 2) Act, 1940, a copy of which Order was presented on 20th October, be approved."—[Mr. Glenvil Hall.]

May we have a short explanation from the Financial Secretary of the reason for this Order?

This Order is to reduce the tax on tub pairs and sculls, of not less than nine feet in length, from 33⅓ to 16⅔ per cent. It follows a promise given by my right hon. Friend the Chancellor when the Finance Bill was before the House some months ago. It was agreed that it would help racing crews who use these craft for practice if the tax were reduced.

Question put, and agreed to.