§ 57. Mr. Rankinasked the Secretary of State for Scotland why medical practitioners claiming improvement grants for surgery premises must testify that no part of the cost on which grant is claimed has been or will be included in tax allowance claims, in view of the fact that the amount of grant promised is less than the tax allowance on the total expenditure.
§ Mr. RossThe purpose of asking for this undertaking is to ensure that expenditure on repairs and maintenance is not claimed in applications for improvement grants. Such expenditure is already allowable for Income Tax purposes, but expenditure on improvements is not.