HC Deb 06 July 1920 vol 131 cc1381-2

(1) An individual who, in the manner prescribed by the Income Tax Acts, makes a claim in that behalf and who makes a return in the prescribed form of his total income shall be entitled for the purpose of ascertaining the amount of the income on which he is to be charged to Income Tax (in this Act referred to as "the taxable income") to have such deductions as are specified in the five Sections of this Act next following made from his assessable income.

(2) The provisions of Sections 27, 28, 29 and 30 of the Income Tax Act, 1918, and of paragraph XVII of the Fifth Schedule to that Act, shall apply for the purpose of claims for any such deductions as aforesaid as if those provisions were re-enacted in this Act and in terms made applicable to such claims.

The following Amendment stood on the Order Paper in the name of Mr. Lyle: At the end of Sub-section (2) to insert a new Sub-section— (3) Contributions, donations, or gifts to hospitals, philanthropic institutions, or scientific research carried on exclusively in the public interest, shall be exempted from all sums liable to Income Tax.


This proposal should come up in the form of a new Clause.

Clause ordered to stand part of the Bill.