HC Deb 10 October 1944 vol 403 cc1566-7
56. Mr. W. J. Brown

asked the Chancellor of the Exchequer whether his Regulations allow a fanner, before striking his balance of profit or loss for tax purposes, to debit his account with any salary or wage for his own services.

Sir J. Anderson

The deductions admissible for taxation purpose in the computation of profits of a business are governed by Statute law and not by Regulations and the law allows no deduction in respect of salary or wages drawn by the proprietor of a business.

Mr. Brown

In those circumstances, would the Chancellor of the Exchequer kindly oblige by arranging for an early alteration of the Act?

Sin J. Anderson

I see no point in that suggestion.