§ 14. Mr. Goodhewasked the Chancellor of the Exchequer if he will now implement the recommendation of the Royal Commission on Taxation regarding the repeal of Section 159 of the Income Tax Act, 1952.
§ Mr. BarberI recognise that this Section gives rise to some anomalies, and I will keep the question of its repeal under review.
§ Mr. GoodhewHow long does my hon. Friend intend to continue keeping this matter under review? Is he not aware that, however much he may be under fire at the Treasury, the war referred to in this Section ended long ago? Is it reasonable that tax relief for expenses for travelling to and from work should be given to one part of the community because of changes in war time, while the rest of the community is denied that relief?
§ Mr. BarberI see the force of my hon. Friend's point with regard to this Section considered in isolation, but the object of the Section is quite different from the object of some of my right hon. Friends with regard to a general tax allowance for travelling. That raises much wider questions and, indeed, I think I am right in saying that there are new Clauses about it on the Notice Paper for the Finance Bill.