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Hotel And Catering Industry

Volume 973: debated on Wednesday 14 November 1979

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asked the Chancellor of the Exchequer (1) whether, for the purposes of the Inland Revenue, gratuities in the hotel and catering industry are deemed to be earned or unearned income;(2) if he will publish the criteria by which the Inland Revenue assess the actual earnings through gratuities of employees

Friend will be aware that since July the Government have sold their holding in Drake and Scull and announced the sale of their holding in Suez Finance Company. They have also announced that they are selling about 5 per cent. of British Petroleum shares, and allotments have now been made accordingly.