§ Mr. Arthur Lewisasked the Chancellor of the Exchequer on what grounds he has decided that a change in the law to amend the Income and Corporation Taxes Act, 1970 so that the general rule that employees required to live in specified accommodation for the proper performance of their duties are not taxed on its value is comprehensively rescinded is not justified.
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§ Mr. Patrick JenkinBecause I do not think that it would be right to impose the suggested charge on employees required to occupy the accommodation in that capacity.