Income Tax Act, 1952 (Section 159)

HC Deb 22 December 1964 vol 704 cc206-7W

32. Mr. Patrick Jenkin

asked the Chancellor of the Exchequer how many claims for relief under Section 159 of the Income Tax Act, 1952, were submitted in returns for the year ended 5th April, 1963; and how many such claims were allowed in whole or in part.

Mr. MacDermot

Detailed figures are not available; but it is estimated that in 1962–63 fewer than 100,000 claims to relief under Section 159, Income Tax Act, 1952, were made and allowed.