§ 65. Mr. JOWETT
asked the Chancellor of the Exchequer whether he is aware that, under Section 71 (1) of the Finance (1909–10) Act, 1910, a partner in, or a traveller employed by, a British firm, who spends the whole of his time selling British goods abroad, save and except at short intervals of, say, a few weeks between seasons, is charged Income Tax at the full rate without any deduction on account of the income being earned income; and if he will, in fairness to persons engaged or employed in extending the foreign trade of Great Britain, arrange, when he is preparing his next Finance Bill, to give such persons the same advantages as others who sell British goods in the home; markets?
§ Mr. MASTERMAN
A partner in a British firm who is resident outside of the United Kingdom is not entitled to the relief allowed in respect of earned income. Income Tax is only chargeable on his income from British sources, and there are no means of ascertaining with certainty whether the amount of his income from all sources is such as to bring him within the scope of the relief granted on earned income to persons resident in this country. My right hon. Friend is therefore not prepared to extend the earned income relief in the direction suggested.