HC Deb 24 February 1948 vol 447 c314W

To be withdrawn for 1948–49 and subsequent years:

The concessions set out in sub-paragraphs (i) and (ii) on page 3 of the White Paper in regard to members of Allied Dominion or Colonial Forces or Mercantile Marine or recognised welfare organisations attached thereto and persons who came to the U.K. to join the Armed Forces of the Crown or the Mercantile Marine or the British Red Cross.

The concession set out in sub-paragraph (iv) on page 4 of the White Paper under which, in certain cases, the service pay of persons from the Dominions or Colonies serving in forces paid out of United Kingdom funds is charged to tax by reference to Dominion or Colonial Income Tax rates.

The concession set out in paragraph 5 on page 5 of the White Paper under which in certain circumstances the making of an additional assessment for the penultimate year of a discontinued trade, profession or vocation is waived.

The concession set out in paragraph 14 on page 7 of the White Paper regarding salvage awards to officers and men of a ship not specifically employed on salvage work.

The concession set out in paragraph 15 on page 7 of the White Paper regarding extension of time limits for claims for certain Income Tax reliefs.

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