§ 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.