§ Mr. MORTONasked whether Income Tax should be deducted from the pay and allowance of Territorial officers attending annual training and schools, seeing that they give their holidays and time free for this service and are out of pocket over the matter?
§ The FINANCIAL SECRETARY to the TREASURY (Mr. McKinnon Wood)The beneficial income of Territorial officers—that is, pay and lodging allowance—is rightly charged with Income Tax. Allowances such as field and mess allowances, which are issued to meet certain definite expenditure, are exempted from the tax.