HC Deb 02 April 1953 vol 513 cc168-9W
Mr. Houghton

asked the Chancellor of the Exchequer the number of seven-year covenants in respect of which charities reclaim Income Tax; how this number compares with that for 1938–39; and how many new cases have been received during the last five financial years.

Mr. Boyd-Carpenter

The number of seven-year covenants in favour of charities in force in 1952–53 is estimated at about 600,000, compared with about 140,000 for 1938–39. About 490,000 of these covenants have been executed during the last five financial years.