§ Mr. Wheelerasked the Chancellor of the Exchequer whether the Inland Revenue recognises expenditure on so-called pirate radio stations for tax purposes.
§ Mr. Moore[pursuant to his reply, 7 June 1984, c. 220.]: I assume my hon. Friend is referring to 338W advertising on pirate radio stations. Advertising expenditure which is incurred wholly and exclusively for business purposes is tax deductible, regardless of the medium used.