§ Major M'LEANasked the Chancellor of the Exchequer if the pay of British officers serving on control commissions in enemy countries is subject to Income Tax; and, if so, could the case of these officers be reconsidered owing to the fact that British officers' pay in India or the Colonies is not liable to British rates of Income Tax?
Mr. YOUNGMy hon. and gallant Friend appears to be under a misapprehension. Under the provisions of the Income Tax Acts the emoluments of British officers, paid from British funds, are assessable to British Income Tax, whether the officers are serving in the United Kingdom, in India, in the Colonies, or elsewhere.