HC Deb 24 May 1973 vol 857 cc108-9W
28. Mr. Lipton

asked the Chancellor of the Exchequer if he will make an estimate of the amounts allowed for taxation purposes in respect of luncheons in West End restaurants; and if he will seek to arrange that copies of receipts given by such restaurants for these meals shall be sent over a test period by selected restaurants to the revenue authorities.

Mr. Patrick Jenkin

Information to answer the first part of the hon. Member's Question is not available. As regards copies of receipts, apart from other objections, I do not consider that these would provide useful information since most entertaining expenditure is not deductible for tax.