HC Deb 15 December 1970 vol 808 c276W
47. Mr. Hardy

asked the Chancellor of the Exchequer if he will make further tax concessions to those people who purchase books or periodicals which are directly related to their professional or occupational responsibilities and for which no allowance is currently made.

Mr. Higgins

No. I could not see my way to recommend excepting these expenses from the normal rule.