HC Deb 31 October 1916 vol 86 c1551W
Mr. BUTCHER

asked the Chancellor of the Exchequer whether Section 37 of the Finance Act, 1916, is retrospective; and whether a person who has, since the outbreak of war and prior to 1st April, 1916, paid a war insurance premium is allowed the benefit of this Section and to a readjustment or return of Income Tax paid by him?

Mr. McKENNA

No objection is offered to the Income Tax allowance in respect of these premiums as from the date of the outbreak of war, and repayment claims will be admitted accordingly.