INCOME TAX.

HC Deb 07 May 1924 vol 173 cc442-3W

Mr. BAKER

asked the Chancellor of the Exchequer whether he is in a position to announce the exact details of his Income Tax concession to widowers?

Mr. GRAHAM

My right hon. Friend explained this matter in his Budget statement. For the rest I would ask my hon. Friend to await the publication of the Finance Bill.

Sir F. WISE

asked the Financial Secretary to the Treasury what is the exact arrangement with the Irish Free State in regard to the Income Tax of a Britisher who holds securities in the Irish Free State which are subject to the Irish Free State Income Tax?

Mr. GRAHAM

In view of the setting up of a separate system of taxation in the Irish Free State, liability, both to British Income Tax and to Irish Free State Income Tax, may arise in respect of the same income. Arrangements for relief in respect of doubly-charged income have been made, and are embodied, on the British, side, in the Relief in respect of Double Taxation (Irish Free State) Declaration, 1923 (Statutory Rules and Orders, 1923, No. 406), and on the Irish Free State side in the Double Taxation (Relief) Order (No. 1) 1923.