§ Mr. Arthur Lewisasked the Chancellor of the Exchequer to what extent his regulations under the Inland Revenue rulings permit a person to enter into a covenant for tax-free payments to theatres; and whether, and in what way, a theatre can be registered as a charitable trust.
§ Mr. NottOn the first part of the Question I would refer the hon. Member to Section 360 and Part XVI of the Income and Corporation Taxes Act 1970; on the second part I have been asked to refer him to Section 4 of the Charities Act, 1960.
Mr. Arthur Lewis asked the Chancellor of the Exchequer whether he will publish in the Official Report a list of the theatres which are registered as charitable trusts.
§ Mr. NottThis information is not readily available and it would take a disproportionate amount of time and
Year of appointment to Tax Office grade 1956 1957 1958 (1) Officers appointed who are still in the Chief Inspector's branch as at 1st January, 1972 421 322 481 (2) Officers included in (1) who were limited competition entrants 210 34 31 (3) Officers included in (1) who are now in higher grades 168 145 229 (4) Officers included in (3) who were limited competition entrants 69 18 16 Information is not available to show the number of those now serving in the Civil Service elsewhere than in the Chief Inspector's branch of the Inland Revenue, but it would be small.