HC Deb 05 April 1911 vol 23 c2375W
Mr. H. W. FORSTER

asked the Chancellor of the Exchequer whether, in the cases of Foreign and Colonial securities held by trustees residing in this country, in trust for a person residing abroad, the interest or dividends on such securities are exempt from the payment of Income Tax under Section 71 of the Finance Act, 1910?

Mr. HOBHOUSE

The reply is in the negative, unless the case is one which falls within the provisions of Section 13 of the Revenue Act, 1911.