§ Sir H. Williamsasked the Chancellor of the Exchequer in what circumstances a subscription paid by an employer to a scientific institution on behalf of an employee would be treated as a working expense for the purpose of taxation?
§ Sir. K. WoodA subscription paid by an employer on behalf of an employee to a scientific institution the activities of which directly affected the employer's business and the duties of the employee would be regarded as an expense deductible in the computation of the employer's trading profits for purposes of taxation.