§ 58. General COLVINasked the Chancellor of the Exchequer whether the Commissioners of the Inland Revenue have ruled for the purpose of assessing Income Tax that a secretary of a Territorial Force Association is not performing service of a military character; whether he is aware that Section 30 (1) of the Finance Act, 310 1916, states that where any person who during the current Income Tax year has served or is in service of a naval or military character in connection with the present War for which payment is made out of money provided by Parliament is entitled to claim relief; and will he state what is the character of the services performed by a secretary of a Territorial Force Association if it be not of a military character as defined in the above Section of the Finance Act?
§ Mr. BONAR LAWAs at present advised, I am unable to accept my hon. and gallant Friend's interpretation of the Section referred to. I understand, however, that the matter is likely to come before the Courts for decision.