HC Deb 09 February 1932 vol 261 c689W
Mr. MACMILLAN

asked the Chancellor of the Exchequer the cost to the Exchequer if all company reserves were relieved of Income Tax until distributed to the shareholders either in the form of dividends or bonus shares?

Major ELLIOT

In a normal year the cost of this relief on the basis of a standard rate of 5s. in the £ would be in the neighbourhood of £60,000,000.