§ 6. Mr. GODFREY LOCKER-LAMPSONasked the Chancellor of the Exchequer whether, in assessing incomes from possessions abroad for 1914–15, the average income of the three preceding years will be taken in the case of a person coming to this country for the first time after 5th April, 1914?
§ The CHANCELLOR Of the EXCHEQUER (Mr. Lloyd George)Where liability arises in the circumstances mentioned by the hon. Member, I am advised that the basis of the charge is the income arising in the year.