§ Mr. Mitchison
asked the Chancellor of the Exchequer what Income Tax relief is or can be allowed in respect of contributions to a foreign pensions fund which foreign seamen may be obliged to pay in addition to National Insurance contributions.
§ Sir E. Boyle
So far as I am aware, the only foreign seamen who may be obliged to pay contributions to a foreign pensions fund in addition to their National Insurance contributions are certain Norwegian seamen employed by British whaling concerns. As I told the hon. Member in a recent letter, these men are allowed relief from United Kingdom Income Tax on the amount of their compulsory contributions to the Norwegian Scheme. If he has any other cases in mind and will write to me about them, I will look into the matter.