Income Tax Act, 1952 (Ninth Schedule) (Hansard, 17 November 1960)

§ 23. Mr. Woodnutt
asked the Chancellor of the Exchequer if he will broaden the scope of paragraph 7 of the Ninth Schedule to the Income Tax Act, 1952, to include expenditure incurred by professional men and women on books and research necessary to keep them up to date in their subject.

§ Sir E. Boyle
My right hon. and learned Friend will bear this point in mind along with the other representations he has received when he comes to prepare his Budget statement.

§ Dr. King
Is the hon. Gentleman aware that the Royal Commission on Taxation of Profits and Income some time ago made this recommendation, among others, and that the professional classes feel that the Chancellor has dealt unjustly with them in this?

§ Sir E. Boyle
Of course, we will bear that point in mind.

§ Mr. Woodnutt
Does not my hon. Friend feel that at least this request is reasonable?

§ Sir E. Boyle
It is a request which should be considered along with very many other requests and points of a rather similar nature, to which I referred in a previous Answer.