HC Deb 08 March 1951 vol 485 c78W
68. Mr. De la Bère

asked the Chancellor of the Exchequer whether he will consider giving law students some Income Tax allowance in respect of their study expenses where it can be proved that these are being undertaken in order to improve their qualifications and general efficiency.

Mr. Jay

Under the present law no allowance is due for expenses of this nature and I would not propose that the law should be altered.