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Excess Profits Tax

Volume 496: debated on Thursday 28 February 1952

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asked the Chancellor of the Exchequer when he anticipates introducing his scheme for excess profits tax; and whether he will include a tax on company dividends.

It has already been announced that the new excess profits tax will have effect from 1st January, 1952; for the rest, I cannot anticipate my right hon. Friend's Budget statement.