Clause 54 - Gifts of medical supplies and equipment
Finance Bill
10:00 am
Mr Paul Boateng (Financial Secretary, HM Treasury; Brent South, Labour)
I was about to deal with unincorporated businesses. Before the hon. Gentleman spoke, I was racking my brains to think of unincorporated institutions that were big enough or in a position to make such donations. If I was doing that, I suspect that others were as well, although, obviously, I cannot know. However, the hon. Gentleman's intervention has helped concentrate my mind. I, too, can think of law firms that undoubtedly have made similar donations in the past in response to appeals from organisations such as Afro-Aid and others. The issue is worth exploring, and I shall do so. If evidence shows that there is a capacity on the part of unincorporated businesses to make such donations, we are certainly prepared to consider an extension. I shall reply to Members on the issue before Report.