HC Deb 05 February 1971 vol 810 c485W
Mr. Garrett

asked the Chancellor of the Exchequer if he will give an assurance that in his forthcoming Budget he will not seek to end the exemption from taxation of all annual subscriptions paid by members of professional institutions to their respective institution.

Mr. Patrick Jenkin

I do not envisage any change in the present position in which, subject to conditions, relief for annual subscriptions to certain professional bodies is allowable under Section 192 of the Income and Corporation Taxes Act, 1970.