§ Mr. Spensasked the Chancellor of the Exchequer whether the concession announced by his predecessor with regard to the liability to United Kingdom Income Tax of persons who were resident only in Eire and who joined the Armed Forces of the Crown, will apply to such a person if his wife becomes resident in the United Kingdom and liability to United Kingdom Income Tax arises in respect of her income?
§ Sir K. WoodYes, Sir. In such a case the wife's income has to be taken into account, but the only income of the husband that will be taxed will be his Service pay from the United Kingdom funds.