HC Deb 17 May 1916 vol 82 c1524
89. Mr. CURRIE

asked the Chancellor of the Exchequer what instructions, if any, have been issued to surveyors of taxes concerning claims for allowances in respect of war risk premiums (aircraft, etc.), along with other insurance premiums, before payment of tax under Schedule A?


No instructions have been issued. War risk premiums are treated in the same manner as other insurance premiums paid in respect of the premises insured, but such premiums are not in any case allowable as a specific deduction before payment of tax under Schedule A.