§ 37. Mr. CROOM-JOHNSONasked the Chancellor of the Exchequer whether he will consider taking steps to make it possible for recorders and other minor judicial officials to agree voluntarily to surrender a part of their emoluments during the present crisis on the terms that no Income Tax or Sur-tax is assessed upon the part so voluntarily surrendered to the national Exchequer?
§ Mr. P. SNOWDENThe necessary arrangements have already been made, or are now in train, for a reduction of the emoluments of all such judicial officers as are in receipt of remuneration chargeable to the Exchequer. But, as regards the judicial officials referred to, I am not sure that I understand exactly the purport of the question, particularly as recorders are not in general paid out of the Exchequer. As my hon. and learned Friend is no doubt aware there is no provision in the Income Tax law for giving relief from Income Tax in respect of any voluntary gift which a taxpayer may make out of his income.