HC Deb 18 November 1968 vol 773 c221W
91. Sir Stephen McAdden

asked the Chancellor of the Exchequer whether he is aware that the Inland Revenue are charging shareholders to surtax on the covenanted charity donations paid by close companies in cases where no short fall assessment is made on the company, and where the dividend paid by the company is in excess of its requirement of its standard; and whether he will seek to amend the law to remove this anomaly.

Mr. Taverne

I do not regard this as an anomaly.