§ Mr. Ashtonasked the Chancellor of the Exchequer what steps he takes to recover tax on fees paid to British nationals living abroad by publishers in this country.
§ Mr. Roy JenkinsSection 470, Income Tax Aot 1952, requires any person making such payments to deduct income tax at the standard rate and pay it over to the Inland Revenue. I am advised that this does not apply to payments made to those who are authors by profession, nor does it apply if the recipient is living in a country with which we have a double taxation agreement requiring us to exempt such payments.