HC Deb 05 April 1971 vol 815 c38W
Mr. Nott

asked the Chancellor of the Exchequer whether the position of medical and dental practitioners in the National Health Service will be affected by his proposals for changes in the tax reliefs allowable for retirement annuity contracts for the self-employed.

Mr. Patrick Jenkin

Doctors and dentists in general practice have been permitted by an extra-statutory concession to claim tax relief on their contributions to the National Health Service Superannuation Scheme as though they were employees as well as remaining eligible for relief on retirement annuity contracts in respect of the same earnings. I think that this concession must now be reconsidered, and I have asked the Inland Revenue to discuss the matter with the British Medical Association and the British Dental Association.