HC Deb 08 April 1952 vol 498 c198W
56. Mr. G. Thomas

asked the Chancellor of the Exchequer whether the large sums of money spent by the two great petrol companies in building, rebuilding, improving and decorating garages and private living accommodation for garage proprietors in different parts of the country in return for undertakings that they will buy their supplies only from one or the other company are treated as a legitimate deduction from profits for the purpose of Income Tax.

Mr. R. A. Butler

I regret I cannot supply information about the Income Tax treatment of particular concerns.

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