HC Deb 10 May 1904 vol 134 cc891-2
MR. GEORGE WHITE LEY (Yorkshire, W.R., Pudsey)

I beg to ask Mr. Chancellor of the Exchequer if lie will state under which provision or section of the Income-tax Acts or other decision or regulation is an unregistered friendly society, whose total annual income from invested money from all sources does not exceed £160, debarred from obtaining the recovery of deducted income-tax under Section 163 of the Income-tax Act of 1892, as amended by Section 34 of the Finance Act of 1894.


The exemption in favour of persons whose incomes do not exceed £160 per annum is confined to individuals and bodies politic or corporate and does not extend to other composite bodies. This limitation is imposed by Section 192 of the Income-tax Act of 1842 which defines "person" as including "bodies politic or corporate," but makes no reference to other bodies. In the case of small unregistered friendly societies, however, exemption is frequently allowed on the ground that they are established solely for charitable objects, and the Board of Inland Revenue will be glad to consider any such case that the hon. Member may submit to them.


Will the right hon. Gentleman permit me to communicate with him privately?


Perhaps the hon. Gentleman will communicate with the Board of Inland Revenue which will consider any particular case.