§ Mr. Hendersonasked the Chancellor of the Exchequer if donations made by companies to the"Scotland Says No"campaign will be allowable deductions against tax liability.
§ Mr. Robert SheldonThis would be a matter, in any particular case, to be determined70W by the appropriate body of appeal commissioners. However, in my view such donations would not rank for tax allowance since they would not have been incurred wholly and exclusively for the purposes of a company's trade.