HC Deb 02 June 1964 vol 695 c150W
Mr. Lubbock

asked the Minister of Health whether car expenses claimed individually by general practitioners belonging to a partnership are included in the Inland Revenue Returns for the calculation of the General Practitioner Expenses Pool though they are not reflected in the accounts of the partnership.

Mr. Barber

The figures of expenses supplied are those allowed as deductions for tax purposes. They therefore include both a partner's share of expenses borne jointly and any expenses he bears personally, provided these are admitted for Income Tax purposes.