§ 73. Wing-Commander Hulbertasked the Economic Secretary to the Treasury to what extent his regulations provide that British war pensions paid to next-of-kin now resident outside the sterling area are liable to the United Kingdom Income Tax.
§ Mr. JayThese pensions are chargeable to tax: but a pensioner who is not resident in the United Kingdom will be entitled to a proportion of the ordinary personal reliefs and allowances if he is a British subject or a member of certain other categories of individuals mentioned in Section 24 of the Finance Act, 1920.