§ Mr. Pavittasked the Chancellor of the Exchequer on what grounds the subscription to the British Medical Association paid by general medical practitioners is allowable for tax purposes.
§ Mr. RidleyIt is allowable under the schedule D expenses rules because the expense is incurred wholly and exclusively for the purpose of a profession or exceptionally, where the general practitioner is employed, under section 192 of the Taxes Act 1970 because the association has been approved by the Inland Revenue as existing mainly for the advancement of knowledge or the maintenance of professional standards.