Major Millsasked the Chancellor of the Exchequer whether British subjects who are not usually liable to Income Tax because they reside abroad, but who would now be liable because they are detained in this country owing to the war, are exempt from payment of Income Tax if they join the Navy, Army or Air Force; and whether the same privilege will be extended to those over military age who, in similar circumstances, join the Home Guard?
§ Sir K. WoodWith regard to the first part of the Question, I am not clear as to the kind of case my hon. and gallant Friend has in mind and shall be glad if he will let me have further particulars. With regard to the second part, I would remind him that members of the Home Guard are not in the same position as members of the Navy, Army and Air Force, as theirs is only part-time service.