HC Deb 28 July 1944 vol 402 c1007W
Colonel Burton

asked the Chancellor of the Exchequer whether he will issue instructions to the effect that sums voluntarily paid to employees on national service to make up their remuneration to their peace-time volume shall be treated in the accounts of a business as wages and salaries paid in the ordinary manner.

Sir J. Anderson

I understand that where payments are made by an employer to his business employees who are in the Forces or are engaged full time on national service so as to bring their remuneration up to the remuneration of their civil employment it is the general practice to allow such sums as a deduction in computing the profits of the business for taxation purposes.