§ Mr. Arthur Lewisasked the Chancellor of the Exchequer, in the light of the fact that chief officer ranks of the police can and do use police cars to take them to and from their homes and offices, whether these benefits are taxable emoluments so far as income assessments are concerned.
§ Mr. Robert SheldonChief officer ranks of the police are liable to tax in respect of any use of police cars to take them to and from their homes and offices unless such cars are pooled cars as defined by the Finance Act 1976.