§ Mr. MANDERasked the Chancellor of the Exchequer whether the Government are prepared to amend the Income Tax laws so as to permit of the costs incurred through structural alterations or additions to factories in making provision for welfare amenities to be a charge on revenue and not on capital as at present?
Mr. SNOWDENThe allowance of the capital expenditure to which my hon. Friend refers would violate one of the fundamental principles of the Income Tax and I cannot see my way to consent to his proposal.
Period Fabric Gloves (a). Leather Gloves (b). Number of gloves cut. Average numbers employed (including outworkers) Number of gloves cut. Average numbers employed (including outworkers). Dozen pairs Number. Dozen pairs. Number. 1925. Fourth quarter … … … 24,069 692 102,020 7,430 1926. First quarter … … … 33,651 767 123,768 7,557 Second quarter … … … 45,983 1,002 134,224 7,937 Third quarter … … … 40,030 1,086 130,869 8,209 Fourth quarter … … … 30,103 959 131,928 8,243 1927. First quarter … … … 32,808 867 127,362 8,004 Second quarter … … … 44,246 924 133,299 8,204 Third quarter … … … 40,522 997 125,405 8,221 Fourth quarter … … … 56,578 1,075 134,296 8,305 1928. First quarter … … … 58,945 1,136 134,519 8,178 Second quarter … … … 62,247 1,197 139,731 8,414 Third quarter … … … 63,972 1,219 136,950 8,522 Fourth quarter … … … 57,024 1,266 143,087 8,775 1929. First quarter … … … 63,645 1,282 148,941 8,693 Second quarter … … … 70,309 1,306 159,843 8,980 (a) The particulars are stated to represent approximately 88 per cent. of the whole fabric glove industry up to the end of the second quarter of 1926, and 82 per cent. thereafter. (b) The particulars are stated to represent approximately 88 per cent. of the whole leather glove industry.