HC Deb 05 May 1904 vol 134 cc536-7
MR. GEORGE WHITELEY (Yorkshire, W.R., Pudsey)

I beg to ask Mr. Chancellor of the Exchequer under what decision or regulation an unregistered friendly society is debarred from recovering income-tax paid upon a small income, while a registered friendly society is able to do so; and will the reference to the Income-Tax Committee permit of an inquiry into this alleged unfair treatment or the large class of unregistered friendly societies.

MR. AUSTEN CHAMBERLAIN

The exemptions granted to friendly societies by the Income-Tax Acts are confined to those which are "legally established under any Act of Parliament relating to friendly societies," and are not therefore applicable to unregistered societies. The question is not included within the terms of reference to the Committee.

MR. GEORGE WHITELEY

Then is an unregistered society an illegal society, not possessing the same right in this matter as a legal society?

MR. AUSTEN CHAMBERLAIN

The hon. Member is now attempting to raise an argument on my answer. I did not say it was not a legal society, but I said the exemptions were confined by the Income-Tax Acts to those which are legally established under any Act of Parliament relating to friendly societies. That is a statutory condition which I see no reason to repeal.

MR. GEORGE WHITELEY

Cannot the matter be brought within the reference to the Income-Tax Committee?

MR. AUSTEN CHAMBERLAIN

I have said it is not included in the terms of the reference.