HC Deb 18 June 1907 vol 176 cc324-5

I beg to ask Mr. Chancellor of the Exchequer whether the interest of Foreign Government securities which is not payable in the United Kingdom, but has to be sent abroad for payment, such as French Rentes, Italian Rentes, and Japanese Internal Loan, are assessable under Schedule C, as are the dividends of Colonial and Foreign Governments which are payable in the United Kingdom, such as Japanese Sterling Loans.


Interest on all Foreign and Colonial securities is chargeable if and when received in the United Kingdom, whether the interest be paid in this country or be collected through an agent. In the former case, it is chargeable under Schedule C; in the latter, under Schedule D.