CLAUSE 25.—(Provisions as to absolute interests in residue.) (Hansard, 27 June 1938)

§ The Solicitor-General

I beg to move, in page 25, line 19, to leave out Subsection (6), and to add: (6) Where a person has been charged to standard tax for any year by virtue of this section in respect of an amount deemed to have been paid to him as income in respect of an interest in a foreign estate and any part of the aggregate income of that estate for that year has borne United Kingdom Income Tax by deduction or otherwise, the tax so charged on him shall, on proof of the facts to the satisfaction of the general or special commissioners, be reduced by an amount bearing the same proportion thereto as the amount of the said income which has borne United Kingdom Income Tax bears to the amount of the said aggregate income. Exactly the same point in relation to income is being dealt with under Clause 25, which relates to the income of a residuary legatee, as has been raised by the formula under the preceding Clause. In this instance it has to be framed in a different way, but it comes to the same thing.