HC Deb 19 November 1908 vol 196 c1380
MR. VIVIAN (Birkenhead)

To ask Mr. Chancellor of the Exchequer if sums of money contributed out of annual profits by employers of labour and handed over to trustees to be invested and used for the purpose of pensions for their old and disabled workpeople are liable to income-tax duty.

(Answered by Mr. Lloyd-George.) It is not the practice to charge with income-tax sums of money contributed by employers and handed over to trustees for the purpose of providing pensions for their old and disabled workpeople.