§ 47. Lieut.-Commander KENWORTHYasked the Prime Minister the last date on which the Committee of Imperial Defence met; whether the despatch of the Shanghai Defence Force has been under consideration by the Committee of Imperial Defence; and how many times the Committee has met during the present year?
§ The PRIME MINISTERI would refer the hon. and gallant Member to the answer which I gave him on the 11th March, 1926.
§ 50. Mr. HARRISasked the Chancellor of the Exchequer whether the City of Shanghai has been asked to make any contribution towards the cost of the British Defence Force sent there; and whether British citizens domiciled there pay British Income Tax?
§ Mr McNEILLI would refer the hon. Member to the reply given yesterday by my right hon. Friend the Secretary of State for Foreign Affairs to the hon. and gallant Member for Central Hull. As regards the second part of the question, a British citizen domiciled in Shanghai, in common with other persons, who are not resident in the United Kingdom, is, broadly speaking, liable to British Income Tax on any income which he derives from this country; such persons are not otherwise liable to the tax.
§ Mr. HARRISAre they liable to any direct taxation in Shanghai for any purpose?
§ Mr. McNEILLI do not know; I could not say without notice what is the taxation in Shanghai itself. I am speaking only of British taxation.
§ Colonel WEDGWOODIs it the case that during the War they escaped Supertax, Excess Profits Duty, and so on?
§ Mr. McNEILLI do not know that they were subject to any special exemption during the War. They are subject to the usual rule, the same as any other residents outside the United Kingdom.
§ Sir HARRY BRITTAINAre not these people doing everything they can to defend their own city, and are not these questions extremely unfair?