§ 84. Mr. Errollasked the Chancellor of the Exchequer if he will publish a list showing country by country the overseas taxes which, not being income taxes, are nevertheless admitted by the Inland Revenue in computing double taxation relief credits.
§ Mr. R. A. ButlerCredit for overseas tax is allowable under the law only where the tax is similar to United Kingdom Income Tax or Profits Tax, and I am not aware that credit has been given for any tax which does not fall within this description.