HC Deb 25 April 1956 vol 551 c160W
Mr. Biggs-Davison

asked the Chancellor of the Exchequer why certain members of the teaching staff at the Nigerian College of Arts, Science and Technology, Zaria, are denied the Income Tax relief on emoluments remitted to the United Kingdom which is enjoyed by Government servants.

Mr. H. Macmillan

The Double Taxation Convention between Nigeria and this country provides for the exemption from United Kingdom tax, subject to certain conditions, of remuneration paid by the Government of Nigeria. Salaries paid to the teaching staff of the Nigerian College of Arts, Science and Technology are not regarded as Government remuneration for this purpose.