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Corporation Tax

Volume 130: debated on Wednesday 30 March 1988

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To ask the Chancellor of the Exchequer what representations he has received seeking amendment of the law to end the practice whereby fuel surcharges are not counted as income for the purposes of corporation tax.

None so far as I am aware. Under the law as it stands, fuel surcharges imposed by tour operators are in principle taxable like other trading receipts. If the hon. Member has a particular case in mind, I should be glad to look into it if he will let me have details.