§ Mr. Garrettasked the Chancellor of the Exchequer if he will give an assurance that in his forthcoming Budget he will not seek to end the exemption from taxation of all annual subscriptions paid by members of professional institutions to their respective institution.
§ Mr. Patrick JenkinI do not envisage any change in the present position in which, subject to conditions, relief for annual subscriptions to certain professional bodies is allowable under Section 192 of the Income and Corporation Taxes Act, 1970.