§ 63. Mr. Joynson-Hicksasked the Chancellor of the Exchequer whether Gurkha officers and other ranks serving in the British Army in Malaya have to pay British Income Tax on their Army pay; and under what authority tax deductions are made from their pay.
§ Mr. Glenvil HallThese Gurkhas are members of the British Army and, as such, are liable to United Kingdom Income Tax on their Service pay wherever they are serving. Tax is deducted from their pay under the Pay-As-You-Earn system which was extended to the Armed Forces by Section 30 (3), Finance Act, 1946.