§ 65. Sir W. Smithers
asked the Chancellor of the Exchequer if he will, for the purpose of Income Tax, make an allowance for the expenses attached to buying law books and lecture fees, for law students, in accordance with particulars which have been sent him.
§ Mr. Jay
I understand that the hon. Member has in mind the type of case in which a student is also in employment and is charged to Income Tax on the remuneration of that employment. Under the Income Tax law the only expenses admissible against the remuneration of an employment are expenses necessarily incurred in the performance of the duties of that employment and I could not recommend an alteration of the law.