HC Deb 03 December 1968 vol 774 cc412-3W
53. Sir J. Rodgers

asked the Chancellor of the Exchequer whether, in his next Budget, he will consider making contributions to institutions of higher education tax free, and treating contributions from companies as a distribution of profits.

Mr. Taverne

Contributions by a trader to an approved institution of higher education for the purposes of technical education related to his trade are allowable expenses in computing the trader's profits. I am not prepared to go further than that,