§ 81. Mr. HORE-BELISHAasked the Chancellor of the Exchequer whether national pensions of retired officers and civil servants are considered for Income Tax purposes as earned or unearned income?
Mr. SAMUELA pension is normally treated as earned income for Income Tax purposes, and I am not aware that there is any exception to this rule in the class of case to which the hon. Member refers. If, however, he has in mind any case in which a pension is being dealt with differently and will let me have the necessary particulars, I will gladly have the matter investigated and will communicate the result to him in due course.