HC Deb 15 February 1966 vol 724 cc200-1W
67. Mr. John Hall

asked the Chancellor of the Exchequer why serving officers of Her Majesty's Forces who are required by the traditions and conditions of their service to pay mess subscriptions are not able to obtain tax relief in respect of such payments.

Mr. Diamond

Because these payments are not made wholly, exclusively and necessarily in the performance of an officer's duties.