§ 28. Mr. Lipton
asked the Chancellor of the Exchequer if he will make an estimate of the amounts allowed for taxation purposes in respect of luncheons in West End restaurants; and if he will seek to arrange that copies of receipts given by 109W such restaurants for these meals shall be sent over a test period by selected restaurants to the revenue authorities.
§ Mr. Patrick Jenkin
Information to answer the first part of the hon. Member's Question is not available. As regards copies of receipts, apart from other objections, I do not consider that these would provide useful information since most entertaining expenditure is not deductible for tax.