HC Deb 11 November 1981 vol 12 c83W
Mr. Craigen

asked the Chancellor of the Exchequer what would be the estimated yield from (a) a 10 per cent. and (b) a 20 per cent levy on all advertising expenditure, presently allowable as a deduction from corporation tax liability by corporate bodies, based on the returns for the most recent year.

Mr. Ridley

I regret that the data are not available from which to estimate a yield.