§ 44. Mr. Horabinasked the Chancellor of the Exchequer whether or not old age pensions are treated as unearned income for Income Tax purposes?
§ Captain CrookshankA contributory pension paid under the provisions of the Widows, Orphans and Old Age Contributory Pensions Acts qualifies for earned income relief, and the same relief would be given in the case of a non-contributory pension if the old age pensioner's circumstances were such as to render him liable to Income Tax.