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0Clause 20 of the Finance Bill proposed that nursery facilities offered by employers would no longer be treated as a benefit in kind for income tax purposes provided that employers met certain conditions. They either had to provide the premises for nursery facilities or, in addition to financial contributions, participate in their management. Sainsbury's felt that this was impractical because they operated from so many locations and because of the pressure for space in its branches. Much of the file is taken up with Sainsbury's lobbying the government and MPs for changes to be made to Clause 20 . At the time, Sainsbury's was introducing a trial scheme of providing subsidised places at a day nursery for children of staff working at 480 Streatham High Road, Streatham Common.