§ 97. Mr. CROOKSasked whether a man assessed for Income Tax can claim a reduction in respect of an artificial hand which enables him to earn his taxable income and which costs him £14 a year for upkeep; and, if not, whether he will consider the advisability of securing the power to allow such abatement?
Mr. McKINNON WOODUnder the provisions of the Income Tax Acts allowance is only made for expenses incurred wholly and exclusively for the purposes of the employment.