§ 51. Mr. Kelleyasked the Chancellor of the Exchequer if he will take steps to have trade union subscriptions ranked as an expense for income tax purposes, in the same way as subscriptions to professional bodies and to the National Farmers' Union.
§ Mr. NottSubscriptions are allowable only where they are paid to bodies whose activities are directed solely or mainly to the advancement of knowledge or the maintenance of professional standards. They must also be incurred in the performance of the duties of the employment.