§ Mr. SUTHERLANDasked whether, under Clause 50, sub-section (1), of the Finance Bill, missionaries resident abroad and within their field of service will be required to pay full Income Tax on income, however small, drawn from the United: Kingdom, and even if they have no other means of subsistence; and, if so, whether the right hon. Gentleman will consider the possibility of exempting them from the operation of the sub-section?
§ Mr. HOBHOUSEMissionaries resident abroad, like other British subjects who do not satisfy the requirements of the proviso to Clause 50 (1) of the Finance Bill, will not be entitled to the exemptions or abatements in respect of Income Tax which depend on total income from all sources. The point will receive my right hon. Friend's consideration.