§ Mr. Maclennanasked the Chancellor of the Exchequer if he will take steps to exempt community councils in Scotland from liability to corporation tax and to exclude them from the Taxes Act definition of a company, in order to ensure that any income derived from the investment of surplus funds is not taxed.
§ Mr. MooreNo. It would not be right to treat Scottish community councils differently from the many other bodies which serve a particular need or community but which do not enjoy exemption from corporation tax.