§ Mr. Hoyleasked the Chancellor of the Exchequer if subscriptions to the Association of Biochemists still qualify for tax relief now that it is an independent trade union under the Employment Protection Act.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 18th July 1977; Vol. 935, c. 394–95], circulated the following answer
The Inland Revenue cannot trace having approved relief in respect of subscriptions paid to such a body, but the fact that a body was an independent trade union under the Employment Protection Act would not disqualify it from approval if the conditions for relief were met.