HC Deb 13 March 1951 vol 485 c138W
69. Mr. Houghton

asked the Chancellor of the Exchequer whether the pay of Class Z reservists during their 15 days' training will be liable to Income Tax and. if so, what arrangements will be made for tax to be deducted under Pay-As-You-Earn.

Mr. Gaitskell

This pay will be liable to Income Tax and should be included in the recipient's Income Tax return. It will not however be possible to arrange for tax to be deducted under P.A.Y.E. when the pay is issued.