HC Deb 21 June 1916 vol 83 c280

(1) For the purpose of any relief under the Income Tax Acts given, whether before or after the passing of this Act, to persons serving as members of the naval or military forces of the Crown a person shall not be deemed to have served as a member of the naval or miltary forces of the Crown unless he has served—

  1. (a) on the active list of the Navy; or
  2. (b)in the Army, either with the Colours, or as an officer on full pay or at a rate of pay which appears to the Income Tax Commissioners concerned, after consultation with the Army Council, to be equivalent to full pay, and either out of the British Islands or for at least one month continuously in the British Islands.

Mr. HENDERSON

had given notice of Amendment to add, at the end of Subsection (1), the words "is a prisoner of war."

The CHAIRMAN

Does the hon. Member move?

Mr. HENDERSON

If the right hon. Gentleman can satisfy himself that the word includes prisoners of war, I am satisfied, but I want to be sure of it for this reason: We are sometimes told by the Under-Secretary that words mean a certain thing, but when the Bill is passed the administrators, the overseers, and surveyors look very strictly at it and do not construe it in the way we do.

Mr. MONTAGU

I challenge my hon. Friend to give an instance where I have misled the House.

Mr. HENDERSON

I do not say you have misled them.

Mr. MONTAGU

I say an officer who is a prisoner of war is still serving. I believe that is an incontestable assertion.