§ Mr. Whitaker
asked the Chancellor of the Exchequer how many commercial companies at present claim fishing and shooting estates as entertainment expenses; and whether he will make a statement.
§ Mr. Diamond
The information is not available. I would remind my hon. Friend that Section 15, Finance Act, 1965 lays down the general rule that expenditure incurred on business entertaining is to be disallowed for tax purposes, with 221W a limited exception for the entertainment of overseas customers as defined in the Section.