HC Deb 17 November 1953 vol 520 c142W
Mr. Houghton

asked the Chancellor of the Exchequer whether the cost of promotional advertising of a commercial article, including national coverage of free samples delivered by post, is chargeable against profits for taxation purposes under his regulations.

Mr. R. A. Butler

Such outlay is admissible as a deduction in computing trading profits for taxation purposes if, not being of a capital nature, it is wholly and exclusively incurred for the purposes of the trade.