HC Deb 20 May 1974 vol 874 cc33-4W
Mrs. Chalker

asked the Chancellor of the Exchequer if he will consider exempt- ing Easter offerings in the churches from income tax, in view of the benefits from sporting functions which are already exempt from tax.

Dr. Gilbert

I do not think I could justify the suggested exemption. The tax treatment of benefits from sporting functions depends on the facts of the particular case.