§ Mr. Denzil Daviesasked the Chancellor of the Exchequer if it is the practice of the Inland Revenue to tax as income payments received under the short-time working scheme which replaced temporary employment subsidy.
§ Mr. Peter Rees[pursuant to his reply, 29 October 1979]: Payments to employers under the temporary short-time working compensation scheme which began on 1 April 1979 are, in the Revenue's view, trading receipts for tax purposes.