§ Mr. Chichester-Clark
asked the Chancellor of the Exchequer whether part-time members of the Ulster Defence Regiment can be in a position where tax is deducted from emoluments which they are likely to receive in the future from the Ulster Defence Regiment but have not in fact received; and what is the maximum gap which is likely to occur between the making of the deduction and the receipt of the emoluments.
§ Mr. Patrick Jenkin
The answer to my hon. Friend's Question is "No"; and where under the arrangements mentioned in my reply of 20th January the allowances given in a P.A.Y.E. coding are restricted to take account of taxable emoluments from the Ulster Defence Regiment, steps are taken, where possible, to ensure that the adjusted coding is applied only from the date on which regimental pay is first received.—[Vol. 809, c. 307–8.]