§ Motion made, and Question proposed, "That the Clause stand part of the Bill."
§ Mr. Woodburn (Clackmannan and Stirling, Eastern)
I would like to put to the Chancellor a point which has been put to me. So far as I understand it it is this: that school teachers who have retired on superannuation payment are being charged Income Tax on last year's income. Their superannuation will now be liable to deductions under the Pay-as-you-earn system, and the question is whether they are entitled to and are being given the five months' remission which was given to other employed people in respect of their earnings during the past year, or whether they are being charged on the full income 1996 last year and also having to pay under Pay-as-you-earn.
§ Sir J. Anderson
I am anxious not to make any statement which might be in any degree inaccurate. I am sure that teachers, like other persons, who have ceased to be employed and have gone on superannuation are dealt with in accordance with the provisions of the Pay-as-you-earn scheme and will receive the full remission or disregard of the overhanging tax; but I should like the opportunity of looking into the specific case and informing my hon. Friend.
§ Question, "That the Clause stand part of the Bill," put, and agreed to.
§ Clauses 2, 21 and 22 ordered to stand part of the Bill.