§ 104. Major Sir BERTRAM FALLEasked the Chancellor of the Exchequer if he is aware that naval pensions are taxed for Income Tax purposes as unearned; and if he will consider this matter with a view of treating such pensions as earned?
Mr. CHAMBERLAINMy hon. and gallant Friend is under a misapprehension. Naval pensions are chargeable to Income Tax at the ordinary earned income rates appropriate to the total incomes of the pensioner.
§ Sir A. FELLSuppose Income Tax has been paid?
Mr. CHAMBERLAINIf any Income Tax has been collected without authority of course we will rectify the error if it is brought to our notice.