§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether, in view of the illegality of the Smith regime and the ban on British firms trading with industrial concerns in Rhodesia, British businessmen and others who visit Rhodesia for business or political discussions with Mr. Smith and other persons known to be disloyal, are entitled to claim their travel and other expenses involved in such visits against their income or companies profits for tax relief purposes.
§ Mr. TaverneExpenses wholly and exclusively laid out for business purposes are allowable in computing business profits. Expenses of travel for the purpose of political discussions are not allowable.