§ Sir E. Graham-Littleasked the Chancellor of the Exchequer if he will reconsider a refusal by the Board of Inland Revenue of a claim by Dr. Arnold Renshaw, a distinguished graduate of London University, for his laboratory to be granted special allowance for depreciation in respect of scientific research equipment, in view of the work in medical research carried out by this laboratory for the past 20 years; and whether he will extend the same provision to other laboratories similarly circumstanced.
§ Mr. DaltonNo, Sir. The provisions of the Finance Act, 1944, which grant a special allowance for expenditure on scientific research, apply only to traders and not to persons carrying on professions.