§ 35. Mr. Turtonasked the Chancellor of the Exchequer whether officer prisoners of war imprisoned in Italy are allowed a deduction from their income tax liability in respect of sums deducted from their pay for their maintenance in the prison camps?
§ Sir K. WoodIn accordance with the normal practice, in the case of serving officers who are abroad, the Service pay, but not the family allowance, of a prisoner of war is assessed to United Kingdom Income Tax, and there is no deduction for amounts spent on maintenance. I understand, however, that in the cases to which my hon. Friend refers a special allowance is credited to the officer's account here towards the expenses on account of maintenance which have to be met from his pay issued in Italy, and this special /allowance, like the family allowance, is not charged to United Kingdom Income Tax.