Mr. Gresham Cookeasked the Chancellor of the Exchequer whether he will investigate the possibility of making Income Tax allowance available for the purchase of essential technical books by salaried professional people in connection with their work.
§ Mr. SimonMy right hon. Friend reviewed before the Budget the whole question which expenses should rank for tax relief under Schedule E, but did not feel able to propose any extension of the present law beyond that contained in Clause 16 of the Finance Bill.