HC Deb 15 April 1965 vol 710 c262W
Mr. Ridley

asked the Chancellor of the Exchequer if the new ruling that the cost of meals incurred by a company shall not be allowable for taxation is to apply to subsidies paid to works, staff and directors' canteens.

Mr. MacDermot

In general such costs will not be affected by my right hon. Friend's proposals, which relate to expenses incurred by way of entertainment.