§ Mr. REESasked the Chancellor of the Exchequer whether abatement of Income Tax hitherto allowed to persons residing for less than six months in the United Kingdom was now withdrawn; and, if so, in what clause was the specific provision in this behalf in the Bill contained?
§ Mr. LLOYD GEORGEIf a person comes to this country for a temporary purpose only—and not with a view to establishing his residence here—and shall not actually have resided in this country at one time or several times for a period equal on the whole to six months in any one year, there is no liability to Income Tax in respect of remittances of income from abroad. In this respect no change is contemplated under the provisions of the Finance Bill.