52. Captain WATTasked the Chancellor of the Exchequer whether, in order to make up the loss to Territorial officers in respect of the refusal to grant them Income Tax relief on £7 10s., uniform upkeep allowance, last year, he will take steps to see that rebate of tax on £15 shall be made this year to those officers who attended voluntary training in 1932?
§ Mr. HORE-BELISHAThe law definitely requires that any deduction from emoluments for the purpose of computing liability to Income Tax under Schedule E shall be made by reference to the amount of the expenses for the year which forms the basis of the assessment. My hon. and gallant Friend will see that this provision precludes the grant of a double deduction in one year's assessment, and I regret that I have no power to authorise an exception in the particular cases to which he refers.