§ Mr. WILSON-FOXasked the Chancellor of the Exchequer whether any steps are being taken towards making a reciprocal arrangement as regards Excess Profits Duty between the United Kingdom and Southern Rhodesia and whether persons liable to Income Tax in this country who are also liable to pay Income Tax in Rhodesia will receive the same relief as is extended to persons similarly liable to pay double Income Tax in respect of income accruing elsewhere within the British Empire?
§ Mr. BALDWINMy right hon. Friend is advised that owing to an oversight the provisions of Section 23 of the Finance Act 1917 relating to the making of reciprocal arrangements for purposes of Excess Profits Duty were not made applicable to the case of Southern Rhodesia. He is proposing to introduce in the forthcoming Finance Bill the necessary legislation, with retrospective effect, to bring that, territory within the scope of the Section. The Income Tax position is similar, and it is proposed to deal with it at the same time.