§ Mr. Errollasked the Financial Secretary to the Treasury for what purposes the allowances shown in Command Paper No. 9025 are paid to certain members of public boards; and how these allowances are treated for tax purposes.
§ Mr. Boyd-CarpenterApart from the personal oversea allowance paid to the Chairman of the Overseas Food Corporation, who is also the Corporation's chief General Manager in Tanganyika, the allowances shown in Command Paper No. 9025 are paid to cover expenses incurred by board members in the performance of the duties of their office. As explained in the note on allowances in the White Paper, they compound for travelling and subsistence expenses in certain cases.
26WThe allowances are, in general, chargeable to Income Tax, but a deduction may be claimed of any part of an allowance which is expended wholly, necessarily and exclusively in the performance of the duties of the office in respect of which it is paid.