§ MR. FINNEYasked the Chancellor of the Exchequer whether soldiers' widows are liable to pay Income Tax; find, if so, under what conditions?
Mr. CHAMBERLAINThe case of the-soldier's widow is not the subject of any special legislative provision, but if her total income does not exceed £130 per annum she is exempt under the general law, and where the income exceeds that figure, the various statutory allowances and reliefs—abatement, children allowance, graduated rates, etc.—are applicable.