§ 98. Sir W. DAVISONasked the Financial Secretary to the Treasury whether he is aware that a sum of£150 has been deducted for Income Tax from the capital sum of£500 which was awarded to Lieut.-Colonel Guy Liddell three years after his claim and without interest, by the Royal Commissioners on awards to inventors for the use of his patent; and what is the justification for this large deduction from the award of a capital sum which has been owing for a prolonged period?
Mr. YOUNGThe award to which my hon. Friend refers was made to Lieut.-Colonel Guy Liddell on the 6th January, 1922. I understand that the facts relating to the award show that it was in the nature of extra remuneration paid to Colonel Liddell, and therefore properly assessable to Income Tax under Schedule E.
§ Sir W. DAVISONIs the right hon. Gentleman aware that this award will be reduced in amount because this gentleman served in the Army, and if that is the reason for the reduction in the award, ought he not to go under the Is. Army Income Tax and not the 6s. tax of the civilian?
Mr. YOUNGIf there are any circumstances in the case to which the hon. Member would like to call my attention, I shall be glad to hear them.