§ Mr. Gallacherasked the Chancellor of the Exchequer whether he has considered the resolution from the shop stewards of 581W all departments in Elderslie dockyard, sent to him by the hon. Member for West Fife, on the question of Income Tax and overtime; and what answer does he propose to make?
§ Sir K. WoodI would refer to my reply of 14th October to the Question by my hon. Friend the Member for Dumbarton Burghs (Mr. Kirkwood) regarding the liability of overtime pay. I cannot accept the suggestion that overtime pay should not be treated as income for Income Tax purposes in the same way as ordinary pay.