HC Deb 13 June 1939 vol 348 c1122W
Mr. Peat

asked the Chancellor of the Exchequer whether payments made by employers to employés , serving as militia men, territorials, etc., will be regarded as an allowable charge in the employer's accounts for taxation purposes?

Sir J. Simon

Payments in respect of wages or salary made to employés , serving as militiamen, territorials, etc., would be allowed as deductions in computing the profits of the employer's business for the purposes of Income Tax and National Defence Contribution.

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