§ Sir J. Mellorasked the Under-Secretary of State for the Colonies whether he will make representations to the Government of Nigeria with a view to securing that in no circumstances will income from sources outside Nigeria be taken into account in assessing the liability to Nigerian Income Tax of pensioners of the dependency resident in the United Kingdom?
§ Mr. George HallUnder the legislation in force in Nigeria, tax is payable upon income accruing in, derived from or received in Nigeria. Income derived from sources outside Nigeria by persons resident in the United Kingdom is not, therefore, subject to such tax.