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Income Tax (Scientists' Expenses)

Volume 387: debated on Tuesday 23 March 1943

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asked the Chancellor of the Exchequer whether he is aware that the Income Tax authorities draw a distinction between scientists who are employed and scientists who are practising on their own account in the matter of counting subscriptions to scientific bodies as allowable expenses for purposes of Income Tax relief; and whether, before the introduction of the next Finance Bill, he will consider this matter with a view to taking steps to allow all scientists and technicians to count as allowable expenses for Income Tax purposes any subscription to recognised scientific bodies in this country or overseas?

I am afraid I cannot entertain any amendment of the provision of Rule 9 of Schedule E which limits the expenses deductible under that Rule to expenses which are wholly, exclusively and necessarily incurred in the performance of an employee's duties.