HC Deb 19 December 1916 vol 88 c1312
92. Sir P. MAGNUS

asked the Chancellor of the Exchequer whether, in order to secure uniformity of treatment, he will direct that the portion of the salary of members of the staffs of the university colleges which, under the Government federated superannuation scheme, is now deducted with a view to enable the professors and other members of the staffs. to enjoy a pension when they reach a certain age, shall be exempted from the payment of Income Tax, as in the case of ordinary insurance premiums?

Mr. BONAR LAW

Deductions of the kind in question applied in payment of premiums to life insurance companies are treated in the same way for Income Tax purposes as ordinary life insurance premiums.

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