asked the Chancellor of the Exchequer why the Purchase Tax (Alteration of Rates) (No. 2) Order, 1945, dated 13th March, was not accompanied by an explanatory memorandum.

The Order was not made under war legislation and its effect was considered to be clear. The Select Committee on Statutory Rules and Orders has since reported that there are no reasons for drawing the special attention of the House to this Order on any of the grounds set out in the terms of reference of the Committee. I would remind the hon. Member that one of these grounds is that the form or purport of an Order requires elucidation.