§ Mr. SNOWDENasked the Financial Secretary to the Treasury what are the 846W grounds on which the Royal Academy of Dramatic Art is not now regarded as an educational establishment within the meaning of the provisions of the Finance Act, entitling to child allowance in respect of Income Tax; and why it was so admitted until recently?
§ Major BOYD-CARPENTERThe question whether the allowance under Section 21 of the Finance Act, 1920, to which the hon. Member refers, is admissible in a given case is primarily one for the determination of the Income Tax Commissioners concerned. I am not aware that the institution mentioned in the question has ever been admitted to be an educational establishment within the meaning of that Section.