24. Lieut.-Colonel SANDEMAN ALLENasked the President of the Board of Trade whether he is aware that the general commissioners in the various Income Tax districts have to decide whether in each individual case the wearing of uniform by British mercantile marine officers is necessary for the performance of their duties in foreign ports, and that the test 1106 which is usually applied to them is whether the wearing of uniform is a condition of employment, and that as some shipowners do not stipulate for the wearing of uniform their officers are deprived of deductions which they would otherwise be entitled to; and whether he will exercise his powers under Section 713 of the Merchant Shipping Act, 1894, to make a recommendation that the wearing of uniform by these officers in foreign ports is necessary, so as to satisfy the general commissioners?
§ Mr. RUNCIMANI have no knowledge of the matters referred to in the first part of my hon. and gallant Friend's question. As regards the last part of the question, I am advised that I have no power to use Section 713 in the sense suggested even if it were desirable to do so.
Lieut.-Colonel SANDEMAN ALLENWill the right hon. Gentleman consider bringing these allowances on to an equitable basis for all officers of the mercantile marine?