§ Sir J. Mellorasked the Chancellor of the Exchequer whether with a view to securing that only those charitable institutions which substantially promote the welfare of the British people shall be exempt from Income Tax, he will consider taking steps to amend the legal definition of the word charity for the purpose of the Income Tax Acts?
§ Sir J. SimonI have noted my hon. Friend's suggestion. I would remind him that this subject was one which was examined by the Macmillan Committee and I would refer him to page 221 of that Committee's report.