§ 65. Major McKENZIE WOODasked the Chancellor of the Exchequer whether, seeing that awards for inventions during the War made to Regular officers of the Navy and Army were subject to Income Tax, while similar awards to civilians or temporary officers were not so subject, he will say on what principle a differentiation is made between the two classes of cases?
§ Major BOYD-CARPENTERThe hon. and gallant Member is under a misapprehension in thinking that a distinction is drawn, in regard to the Income Tax liability in respect of awards for inventions, between Regular officers of the Forces on the one hand and civilians and temporary officers on the other. The liability in a particular case depends upon the nature of the award and the circumstances in which it is granted. If the hon. and gallant Member has any individual case in mind regarding which he would like further information I will gladly have the matter investigated on being furnished with the necessary particulars.