HC Deb 06 March 1958 vol 583 c1320
15. Mr. Frank Allaun

asked the Chancellor of the Exchequer if he will introduce legislation to prevent the deduction from taxable income of expenditure for political purposes.

Mr. Simon

I cannot anticipate my right hon. Friend's Budget statement.

Mr. Allaun

In view of that answer, can steel advertisements dealing with the merits of different economic and political systems possibly be considered as expenditure wholly for the purpose of the taxpayer's trade? Since one-third of recent steel advertisements reporting the chairmen's speeches have dealt with such matters, are they not clearly taxable?

Mr. Simon

That is a matter of interpretation of the law with which I do not think it would be proper for me to deal.

Mr. J. Griffiths

If a trade union used its industrial fund to advertise its political opinions, what would be the Government's view?

Mr. Simon

That is equally a question of interpretation of the law, and equally I do not intend to be drawn into it.