§ Mr. Temple-Morrisasked the Chancellor of the Exchequer in how many cases where two unmarried persons are cohabiting and one of these persons is dependent on the earnings of the other the earning partner is not entitled for income tax purposes to relief in respect of his or her dependant.
222Wpare the growth indices for each year since 1960–1960 equals 100—of (a) total industrial production, (b) production by manufacturing industry, (c) gross company sector trading profits less tax liabilities, investment grants being regarded as negative taxation, and (d) gross profits of manufacturing companies less tax liabilities, investment grants again being regarded as negative taxation.
§ Dr. GilbertThe available information is given in the table below; the indices of production are at constant prices and are not directly comparable with the figures relating to company income which is measured at current prices. For the reason given in my answer to the hon. Member on 8th May, the available information on the liability to tax relates to the total income from all sources, including income from abroad, of the company sector, and not to the trading profits of the company sector or of manufacturing companies.
§ Dr. GilbertI regret the information on which to base an estimate is not available.