HC Deb 27 October 1944 vol 404 cc485-6W
Mr. Linstead

asked the Chancellor of the Exchequer whether he yet has any information as to what extent industry and agriculture, respectively, are taking advantage of the freedom from taxation under the Finance Act of 1944 of all types of expenditure upon scientific research; and whether he is satisfied that farmers and industrialists are fully aware of the extent and nature of these concessions and of the importance of extending as soon as possible their own research programmes or those of the research associations or institutions to which they can subscribe.

Sir J. Anderson

The provisions of Part IV of the Finance Act, 1944, do not become operative until a day to be determined hereafter by Parliament, but I have no reason to suppose that farmers and in- dustrialists are not fully aware of the allowances that will be available to them under those provisions.