Mr. John D. TaylorTo ask the Chancellor of the Exchequer what are the reasons for the rules in respect of tax relief which apply to subscriptions to(a) the Royal College of Nursing and (b) Unison; and what plans he has to standardise the rules. [17890]
§ Mr. JackTax relief may be given under section 201 of the Income and Corporation Taxes Act 1988 for subscriptions paid by employees to approved bodies. A body may be approved by the board of Inland Revenue if it meets the conditions laid down in the Act. The same conditions apply to all bodies. Whether a particular body meets the conditions is a matter between it and the Inland Revenue.