§ 26. Sir N. Cooper-Key
asked the Chancellor of the Exchequer whether he will make a statement on the claim submitted by articled clerks in chartered accountancy for taxation relief for educational expenses incurred in mandatory examination and course fees.69W
§ Mr. Diamond
It is the general rule that the cost of acquiring professional or technical qualifications does not rank for tax relief and I could not see my way to propose an exception for articled clerks.