HC Deb 04 April 1944 vol 398 c1810
60. Major Lyons

asked the Chancellor of the Exchequer whether his regulations impose a liability for Income Tax assessment on moneys paid as loss of wages or income for the period of disablement consequent upon personal injury suffered by the wage-earner and upon what basis.

Sir J. Anderson

A lump sum of damages awarded in respect of loss of wages suffered by a wage-earner for a period of incapacity caused by personal injury would not be regarded as income for Income Tax purposes. If my hon. and gallant Friend has any particular case in mind I suggest that he should send me particulars in order that I may have inquiries made into the facts.