§ MR. KING (Hull, Central)
asked Mr. Chancellor of the Exchequer, Whether the following General Instruction to the Surveyor of Taxes has been altered or cancelled:—A wife receiving an allowance or remittances from her husband abroad is to he charged for the same as his agent, under the second proviso to s. 45 of Act 5 & 6 Vict., c. 35, when the remittances are derived from any kind of property out of the United Kingdom, whether real or personal, movable or immovable. But remittances derived from trade profits, salary, &c, are not chargeable;whether the portion of the pay of Civil or Military officers in India, remitted to their wives at home, comes under the word "salary," and is not exempt from Income Tax, Income Tax having been already paid in India; whether he is aware that wives of Indian officers have been charged Income Tax in England on home remittances from their husband's pay; and whether this is in accordance with the law?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)
, in reply, said, that the Instruction referred to had not been altered or cancelled. In answer to the second Question, he had to say that remittances such as the hon. Member had described were not liable to Income Tax pro- 514 vided the husband had not been at any time resident in this country during the year of assessment. But the exemption was not granted in connection with the payment of Income Tax in India. He was not aware that the wives of Indian officers were charged Income Tax under the circumstances mentioned; but if the hon. Gentleman brought to his notice any case in which that had been done it would receive attention.