§ (1) Where any emoluments, pension or annuity are or is payable by or through any public Department in Great Britain or Northern Ireland, but otherwise than out of the public revenue of Great Britain and Northern Ireland or the public revenue of Northern Ireland, to a person who is or has been employed in the service of the 297 Crown outside Great Britain and Northern Ireland in respect of that service, or any pension or annuity is so payable to the widow, child, relative or dependant of any such person as aforesaid, and the person in receipt of the emoluments, pension or annuity is chargeable to Income Tax as a person resident in Great Britain or Northern Ireland, the emoluments, pension or annuity shall be chargeable to Income Tax under Schedule E, and the provisions of the Income Tax Acts relating to the deduction, assessment, and collection of tax in respect of official pay payable at a public office shall apply accordingly with any necessary modifications.
§ Sir W. JOYNSON-HICKS
I beg to move, in Sub-section (1), to leave out the words "by or through any public Department."
This is a verbal Amendment, which must be taken in connection with the next Amendment to insert other words, which are a little wider than the words that are being left out.
§ Amendment agreed to.
Further Amendment made: In Subsection (1), after the word "Ireland" ["Northern Ireland, but"], insert the words
by or through any public Department, officer, or agent of the Government of any part of His Majesty's Dominions, including any territory under His Majesty's protection."—[Sir W. Joynson-Hicks.]