§ Mr. CROOKSasked the Secretary to the Treasury whether, under the Finance (1909–10) Act, 1910, a widow of an Army captain in receipt of a pension of £40 per annum had deducted £5 6s. 8d. Income Tax, this being at the rate of 1s. 2d. in the £, in consequence of her residence in Canada; and whether this applies to all pensions, however small, where the residence is out of the United Kingdom?
§ Mr. HOBHOUSEI beg to refer the hon. Member to the provisions of Section 71 (1) of the Finance (1909–10) Act, 1910, and of Section 12 of the Revenue Act, 1911, reference to which will show him that the position of any person of the kind indicated in the question differs according to the circumstances of each case.