§ 61. Professor Savoryasked the Chancellor of the Exchequer whether he will take steps to revoke the Double Taxation Agreement made between this country and the Irish Free State in 1926, at a period when it was assumed that these privileges were being given to a Dominion which would co-operate with the British Commonwealth of Nations in time of war, seeing that Eire is in diplomatic relations with the enemy and similar privileges are not being accorded to Allies, such as the U.S.A.
§ Sir J. AndersonNo, Sir, I would refer my hon. Friend to the reply which I gave to a similar question by the hon. Member for The High Peak (Mr. Molson) on 6th April last of which I am sending him a copy.
§ Professor SavoryDoes not the right hon. Gentleman realise that this is an extremely one-sided arrangement and that the number of British in Eire benefiting by this concession is infinitesimally small?
§ Sir J. AndersonMy hon. Friend is really under a misapprehension. As I explained on a previous occasion, this is a reciprocal arrangement which was considered to be of mutual advantage. It is 632 not confined to the case of personal in come where, I agree, the movement is predominantly in one direction. It also includes income derived from trade and business, where the current is in the opposite direction.