§ 106. Mr. Currieasked the Chancellor of the Exchequer whether he will relieve from the incidence of taxation payments made by employers to their employees in respect of the provision of meals during overtime working in cases where payment for such overtime working is made and is subject to Pay As You Earn.
Mr. AmoryNo: such payments are part of the employee's total remuneration and I see no reason to single them out for special tax relief.