Mr Brannan suggested the likely reason for its abandonment was that the cast and crew did not have the time or availability to record it.
“I think the main reason they didn’t proceed is that they had just performed a sketch at the Royal Variety Performance at the start of November and were about to begin recording the second series of Steptoe and Son in December,” he said.
However elements from the script were recycled and used for a Christmas special in 1973.
“Luckily, this script saw the light of day eventually,” said Mr Brannan.
“Its discovery shows we’re always enjoying comedy, laughter and entertainment at Christmas and a good idea never stops being a good idea, even 10 years later.”