§ Captain Pluggeasked the Chancellor of the Exchequer whether, in view of the loss of income sustained by the clergy through the operation of the Tithe Act, he will consider the exemption from 774W Income Tax of voluntary offerings known as Easter offerings presented as personal gifts to the clergy?
§ Sir J. SimonI cannot agree that the provisions of the Tithe Act of 1936 would warrant any alteration of the Income Tax law. It may be observed that under the Eighth Schedule to the Tithe Act power is given to Queen Anne's Bounty to make good any decrease in the emoluments of incumbents who were in office when the Act took effect.