§ 22. Mr. Leavey
asked the Chancellor of the Exchequer whether he will introduce legislation to amend Section 212 of the Income Tax Act, 1952, so that 1222 educational establishments as defined in the Act will include establishments where mentally handicapped children receive education not presently recognised as such under the Act.
§ Mr. Leavey
I thank my hon. Friend for that Answer. Does not he agree that the present interpretation leads to somewhat unfortunate anomalies, in that genuine education applies, but in many of these cases only the lower forms of benefit can be drawn, as he will be aware? Will he look at the unfortunate anomalies which arise?