§ Commander H. CRAIGasked the Chancellor of the Exchequer whether, in the case of foreign railway or steamship companies for whose railways or steamships travelling tickets are sold by tourist firms in this country, it has been the practice to require such tourist firms to make Income Tax returns showing the profits earned by such foreign companies through the sale of tickets in this country?
§ Mr. BONAR LAWThe circumstances that tickets are obtained through a tourist firm in this country for travel by a foreign railway or steamship would not of itself amount to the carrying on of business in the United Kingdom by or on behalf of the foreign railway or steamship company so as to involve liability to British Income Tax. As regards the determination of the Income Tax liability in respect of business carried on in this country by or on behalf of foreigners, I would refer 413W the hon. and gallant Member to the replies given to his question of 8th and 9th May.