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Air-Raid Shelters, Outlay (Income Tax)

Volume 387: debated on Wednesday 24 March 1943

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asked the Chancellor of the Exchequer whether owners of air-raid shelters provided for their tenants are assessed for Income Tax on moneys received from the tenants as a contribution towards the capital outlay made by the owner on such shelters?

I would refer my hon. Friend to the answer which I gave on 2nd February to my hon. and gallant Friend the Member for Salisbury (Major Morrison).