§ Sir R. BLAIRasked the Chancellor of the Exchequer if Income Tax is deducted from the salary and allowance of 120,000 gold marks which is paid to the delegate to the Reparation Commission; and, if not, on what principle is this arranged?
§ Sir R. HORNEThe answer to the first part of the question is in the negative. As the delegate is not a person700W residing in the United Kingdom and his emoluments are derived from a source entirely extraneous to the United Kingdom, he is not liable to Income Tax here in respect of those emoluments.