§ Sir R. Glynasked the Chancellor of the Exchequer whether his attention has been drawn to the concessions granted to officers of the Colonial Service in regard to paying United Kingdom Income Tax; and whether he will extend a similar concession to European officers and warrant officers serving with the West African Frontier Force.
§ Sir S. CrippsThere are no Income Tax concessions in favour of officers of the Colonial Service. Under the arrangements for the relief of double taxation which have lately been concluded with certain of the Colonies, including West Africa, official remuneration paid by a Colonial Government is not chargeable to United Kingdom Income Tax where the officer concerned is not ordinarily resident in the United Kingdom, or is ordinarily resident solely in the discharge of official duties on 111W behalf of the Colonial Government. There can be no question of extending these provisions to members of the West African Frontier Force, for their remuneration is paid out of War Office funds.