HC Deb 12 March 1979 vol 964 cc69-70W
Mr. Henderson

asked 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 Sheldon

This would be a matter, in any particular case, to be determined 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.