HC Deb 23 April 1941 vol 371 c184

7. "That in computing profits or gains or total income for any income tax purpose, no deduction shall be made for payments, to or in respect of employees who sustain war injuries or for premiums or contributions under policies, agreements, schemes or arrangements providing for such payments; and no such payments, premiums or contributions shall be included in computing expenses of management or supervision or the cost of maintenance, repairs or insurance."