§ Sir F. WISEasked the Chancellor of the Exchequer which countries exempt from taxation the earnings of shipping belonging to those countries which extend a similar exemption to the earnings of shipping owned in Great Britain?
§ Mr. SNOWDENI have some difficulty in understanding precisely what information the hon. Member desires, but if I am correct in assuming that he is referring to the arrangements which may be made under Section 18 of the Finance Act, 1923, I may explain that, while negotiations are proceeding with various foreign countries, no arrangements have yet been finally concluded.