§ One final point on direct taxation. I referred last year to business expenses and the benefits received by directors and senior excutives, and to the general subject of business entertaining. Action was taken last year to tighten up the tax treatment of motor cars used by business and professional people.
§ The revised and more detailed form for employers to fill up, to which I referred last year, and which is now receiving quite a lot of publicity, has been sent out, and I shall consider the whole matter further in the light of the information that emerges from the returns in this new form. But I think that those hon. Members of the Committee who study the new form will realise that it should enable us to have a much more comprehensive picture of business expenses.