Oral Answers to Questions — National Finance – in the House of Commons at 12:00 am on 28 July 1964.
Mr John Leavey
, Heywood and Royton
12:00,
28 July 1964
asked the Chancellor of the exchequer whether he will introduce legislation to amend Section 212 of the Income Tax Act, 1952, so that educational establishments as defined in the Act will include establishments where mentally handicapped children receive education not presently recognised as such under the Act.
Mr Alan Green
, Preston South
I have noted my hon. Friend's suggestion for legislation, but there would be difficulties in relaxing the requirements of Section 212 in relation to a particular class of children.
Mr John Leavey
, Heywood and Royton
I thank my hon. Friend for that Answer. Does not he agree that the present interpretation leads to somewhat unfortunate anomalies, in that genuine education applies, but in many of these cases only the lower forms of benefit can be drawn, as he will be aware? Will he look at the unfortunate anomalies which arise?
Mr Alan Green
, Preston South
I accept that anomalies can arise in these matters. My hon. Friend will agree that we must always appreciate the difficulty that in curing one anomaly we may create more. I have noted his suggestion and it will be considered.
The chancellor of the exchequer is the government's chief financial minister and as such is responsible for raising government revenue through taxation or borrowing and for controlling overall government spending.
The chancellor's plans for the economy are delivered to the House of Commons every year in the Budget speech.
The chancellor is the most senior figure at the Treasury, even though the prime minister holds an additional title of 'First Lord of the Treasury'. He normally resides at Number 11 Downing Street.
