§ Mr. Beithasked the Chancellor of the Exchequer if he will take steps to ensure that small local funds set up for casualties of the Falkland Islands campaign are not subject to deduction of tax.
§ Mr. RidleyI cannot comment in relation to any particular case without more details. But for small amounts raised locally and passed to a registered charity, such as the South Atlantic fund, the normal tax reliefs and exemptions are likely to prevent any tax liability.